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Status: Please note you should read all Brexit changes to the FCA Handbook and BTS alongside the main FCA transitional directions. Where these directions apply the 'standstill', firms have the choice between complying with the pre-IP completion day rules, or the post-IP completion day rules. To see a full list of Handbook modules affected, please see Annex B to the main FCA transitional directions.

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Status: In this content, we have included all amendments made by EU exit-related instruments up to end September 2020. There will be more amendments to be made later this year, further to the September QCP.

ANNEX IV

FINREP TEMPLATES FOR GAAP

TEMPLATE NUMBER

TEMPLATE CODE

NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATE

PART 1 [QUARTERLY FREQUENCY]

Balance Sheet Statement [Statement of Financial Position]

1.1

F 01.01

Balance Sheet Statement: assets

1.2

F 01.02

Balance Sheet Statement: liabilities

1.3

F 01.03

Balance Sheet Statement: equity

2

F 02.00

Statement of profit or loss

3

F 03.00

Statement of comprehensive income

Breakdown of financial assets by instrument and by counterparty sector

4,1

F 04.01

Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading

4,2

F 04.02

Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss

4,3

F 04.03

Breakdown of financial assets by instrument and by counterparty sector: available-for-sale financial assets

4,4

F 04.04

Breakdown of financial assets by instrument and by counterparty sector: loans and receivables and held-to-maturity investments

4,5

F 04.05

Subordinated financial assets

4,6

F 04.06

Breakdown of financial assets by instrument and by counterparty sector: trading financial assets

4,7

F 04.07

Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss

4,8

F 04.08

Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity

4,9

F 04.09

Breakdown of financial assets by instrument and by counterparty sector: non-trading debt instruments measured at a cost-based method

4.10

F 04.10

Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets

5

F 05.00

Breakdown of loans and advances by product

6

F 06.00

Breakdown of loans and advances to non-financial corporations by NACE codes

7

F 07.00

Financial assets subject to impairment that are past due or impaired

Breakdown of financial liabilities

8,1

F 08.01

Breakdown of financial liabilities by product and by counterparty sector

8,2

F 08.02

Subordinated financial liabilities

Loan commitments, financial guarantees and other commitments

9,1

F 09.01

Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given

9,2

F 09.02

Loan commitments, financial guarantees and other commitments received

10

F 10.00

Derivatives - Trading

Derivatives - Hedge accounting

11,1

F 11.01

Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge

11,2

F 11.02

Derivatives - Hedge accounting under National GAAP: Breakdown by type of risk

12

F 12.00

Movements in allowances for credit losses and impairment of equity instruments

Collateral and guarantees received

13,1

F 13.01

Breakdown of loans and advances by collateral and guarantees

13,2

F 13.02

Collateral obtained by taking possession during the period [held at the reporting date]

13,3

F 13.03

Collateral obtained by taking possession [tangible assets] accumulated

14

F 14.00

Fair value hierarchy: financial instruments at fair value

15

F 15.00

Derecognition and financial liabilities associated with transferred financial assets

Breakdown of selected statement of profit or loss items

16,1

F 16.01

Interest income and expenses by instrument and counterparty sector

16,2

F 16.02

Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument

16,3

F 16.03

Gains or losses on financial assets and liabilities held for trading by instrument

16,4

F 16.04

Gains or losses on financial assets and liabilities held for trading by risk

16,5

F 16.05

Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument

16,6

F 16.06

Gains or losses from hedge accounting

16,7

F 16.07

Impairment on financial and non-financial assets

Reconciliation between accounting and CRR scope of consolidation: Balance Sheet

17,1

F 17.01

Reconciliation between accounting and CRR scope of consolidation: Assets

17,2

F 17.02

Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures - loan commitments, financial guarantees and other commitments given

17,3

F 17.03

Reconciliation between accounting and CRR scope of consolidation: Liabilities

18

F 18.00

[Performing and non-performing exposures: to be inserted when final]

19

F 19.00

[Forborne exposures: to be inserted when final]

PART 2 [QUATERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING]

Geographical breakdown

20,1

F 20.01

Geographical breakdown of assets by location of the activities

20,2

F 20.02

Geographical breakdown of liabilities by location of the activities

20,3

F 20.03

Geographical breakdown of main statement of profit or loss items by location of the activities

20,4

F 20.04

Geographical breakdown of assets by residence of the counterparty

20,5

F 20.05

Geographical breakdown of off-balance sheet exposures by residence of the counterparty

20,6

F 20.06

Geographical breakdown of liabilities by residence of the counterparty

20,7

F 20.07

Geographical breakdown by residence of the counterparty of loans and advances to non-financial corporations by NACE codes

21

F 21.00

Tangible and intangible assets: assets subject to operating lease

Asset management, custody and other service functions

22,1

F 22.01

Fee and commission income and expenses by activity

22,2

F 22.02

Assets involved in the services provided

PART 3 [SEMI-ANNUAL]

Off-balance sheet activities: interests in unconsolidated structured entities

30,1

F 30.01

Interests in unconsolidated structured entities

30,2

F 30.02

Breakdown of interests in unconsolidated structured entities by nature of the activities

Related parties

31,1

F 31.01

Related parties: amounts payable to and amounts receivable from

31,2

F 31.02

Related parties: expenses and income generated by transactions with

PART 4 [ANNUAL]

Group structure

40,1

F 40.1

Group structure: "entity-by-entity"

40,2

F 40.02

Group structure: "instrument-by-instrument"

Fair value

41,1

F 41.01

Fair value hierarchy: financial instruments at amortised cost

41,2

F 41.02

Use of the Fair Value Option

41,3

F 41.03

Hybrid financial instruments not designated at fair value through profit or loss

42

F 42.00

Tangible and intangible assets: carrying amount by measurement method

43

F 43.00

Provisions

Defined benefit plans and employee benefits

44,1

F 44.01

Components of net defined benefit plan assets and liabilities

44,2

F 44.02

Movements in defined benefit plan obligations

44,3

F 44.03

Memo items [related to staff expenses]

Breakdown of selected items of statement of profit or loss

45,1

F 45.01

Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio

45,2

F 45.02

Gains or losses on derecognition of non-financial assets other than held for sale

45,3

F 45.03

Other operating income and expenses

46

F 46.00

Statement of changes in equity

COLOUR CODE IN TEMPLATES:

Parts for National GAAP reporters

Cell not to be submitted for reporting institutions subject to the relevant accounting framework

1.1

Assets

References National GAAP based on BAD

References National GAAP compatible IFRS

Breakdown in table

Carrying amount

010

010

Cash and cash balances at central banks

BAD art 4.Assets(1)

IAS 1.54 (i)

020

Cash on hand

Annex V.Part 2.1

Annex V.Part 2.1

030

Cash balances at central banks

BAD art 13(2); Annex V.Part 2.2

Annex V.Part 2.2

4

040

Other demand deposits

Annex V.Part 2.3

4

050

Financial assets held for trading

4th Directive art 42a(1), (5a); IAS 39.9

IFRS 7.8(a)(ii); IAS 39.9, AG 14

060

Derivatives

CRR Annex II

IAS 39.9

10

070

Equity instruments

ECB/2008/32 Annex 2.Part 2.4-5

IAS 32.11

4

080

Debt securities

Annex V.Part 1.24, 26

Annex V.Part 1.24, 26

4

090

Loans and advances

Annex V.Part 1.24, 27

Annex V.Part 1.24, 27

4

091

Trading financial assets

Annex V.Part 1.15

092

Derivatives

CRR Annex II; Annex V.Part 1.15

093

Equity instruments

ECB/2008/32 Annex 2.Part 2.4-5

4

094

Debt securities

Annex V.Part 1.24, 26

4

095

Loans and advances

Annex V.Part 1.24, 27

4

100

Financial assets designated at fair value through profit or loss

4th Directive art 42a(1), (5a); IAS 39.9

IFRS 7.8(a)(i); IAS 39.9

4

110

Equity instruments

ECB/2008/32 Annex 2.Part 2.4-5

IAS 32.11

4

120

Debt securities

Annex V.Part 1.24, 26

Annex V.Part 1.24, 26

4

130

Loans and advances

Annex V.Part 1.24, 27

Annex V.Part 1.24, 27

4

140

Available-for-sale financial assets

4th Directive art 42a(1), (5a); IAS 39.9

IFRS 7.8(d); IAS 39.9

4

150

Equity instruments

ECB/2008/32 Annex 2.Part 2.4-5

IAS 32.11

4

160

Debt securities

Annex V.Part 1.24, 26

Annex V.Part 1.24, 26

4

170

Loans and advances

Annex V.Part 1.24, 27

Annex V.Part 1.24, 27

4

171

Non-trading non-derivative financial assets measured at fair value through profit or loss

4th Directive art 42a(1), (4)

4

172

Equity instruments

ECB/2008/32 Annex 2.Part 2.4-5

4

173

Debt securities

Annex V.Part 1.24, 26

4

174

Loan and advances

4th Directive art 42a(1), (4)(b); Annex V.Part 1.24, 27

4

175

Non-trading non-derivative financial assets measured at fair value to equity

4th Directive art 42a(1); art 42c (2)

4

176

Equity instruments

ECB/2008/32 Annex 2.Part 2.4-5

4

177

Debt securities

Annex V.Part 1.24, 26

4

178

Loan and advances

4th Directive art 42a(1), (4)(b); Annex V.Part 1.24, 27

4

180

Loans and receivables

4th Directive art 42a(4)(b),(5a); IAS 39.9

IFRS 7.8(c); IAS 39.9, AG16, AG26; Annex V.Part 1.16

4

190

Debt securities

Annex V.Part 1.24, 26

Annex V.Part 1.24, 26

4

200

Loans and advances

Annex V.Part 1.24, 27

Annex V.Part 1.24, 27

4

210

Held-to-maturity investments

4th Directive art 42a(4)(a),(5a); IAS 39.9

IFRS 7.8(b); IAS 39.9, AG16, AG26

4

220

Debt securities

Annex V.Part 1.24, 26

Annex V.Part 1.24, 26

4

230

Loans and advances

Annex V.Part 1.24, 27

Annex V.Part 1.24, 27

4

231

Non-trading debt instruments measured at a cost-based method

BAD art 37.1; art 42a(4)(b); Annex V.Part1.16

4

232

Debt securities

Annex V.Part 1.24, 26

4

233

Loans and advances

Annex V.Part 1.24, 27

4

234

Other non-trading non-derivative financial assets

BAD art 35-37; Annex V.Part 1.17

4

235

Equity instruments

ECB/2008/32 Annex 2.Part 2.4-5

4

236

Debt securities

Annex V.Part 1.24, 26

4

237

Loans and advances

Annex V.Part 1.24, 27

4

240

Derivatives – Hedge accounting

4th Directive art 42a(1), (5a); art 42c(1)(a); IAS 39.9; Annex V.Part 1.19

IFRS 7.22(b); IAS 39.9

11

250

Fair value changes of the hedged items in portfolio hedge of interest rate risk

4th Directive art 42a(5), (5a); IAS 39.89A (a)

IAS 39.89A(a)

260

Investments in subsidaries, joint ventures and associates

BAD art 4.Assets(7)-(8); 4th Directive art 17; Annex V.Part 2.4

IAS 1.54(e); Annex V.Part 2.4

4, 40

270

Tangible assets

BAD art 4.Assets(10)

280

Property, Plant and Equipment

IAS 16.6; IAS 1.54(a)

21, 42

290

Investment property

IAS 40.5; IAS 1.54(b)

21, 42

300

Intangible assets

BAD art 4.Assets(9); CRR art 4(115)

IAS 1.54(c); CRR art 4(115)

310

Goodwill

BAD art 4.Assets(9); CRR art 4(113)

IFRS 3.B67(d); CRR art 4(113)

320

Other intangible assets

BAD art 4.Assets(9)

IAS 38.8,118

21, 42

330

Tax assets

IAS 1.54(n-o)

340

Current tax assets

IAS 1.54(n); IAS 12.5

350

Deferred tax assets

4th Directive art 43(1)(11); CRR art 4(106)

IAS 1.54(o); IAS 12.5; CRR art 4(106)

360

Other assets

Annex V.Part 2.5

Annex V.Part 2.5

370

Non-current assets and disposal groups classified as held for sale

IAS 1.54(j); IFRS 5.38, Annex V.Part 2.6

380

TOTAL ASSETS

BAD art 4 Assets

IAS 1.9(a), IG 6

1.2

Liabilities

References National GAAP based on BAD

References National GAAP compatible IFRS

Breakdown in table

Carrying amount

010

010

Financial liabilities held for trading

4th Directive art 42a(1), (5a); IAS 39.9, AG 14-15

IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15

8

020

Derivatives

CRR Annex II

IAS 39.9, AG 15(a)

10

030

Short positions

IAS 39.AG 15(b)

8

040

Deposits

ECB/2008/32 Annex 2.Part 2.9, Annex V.Part 1.30

ECB/2008/32 Annex 2.Part 2.9, Annex V.Part 1.30

8

050

Debt securities issued

Annex V.Part 1.31

Annex V.Part 1.31

8

060

Other financial liabilities

Annex V.Part 1.32-34

Annex V.Part 1.32-34

8

061

Trading financial liabilities

4th Directive art 42a(3)

8

062

Derivatives

CRR Annex II; Annex V.Part 1.15

8

063

Short positions

8

064

Deposits

ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30

8

065

Debt securities issued

Annex V.Part 1.31

8

066

Other financial liabilities

Annex V.Part 1.32-34

8

070

Financial liabilities designated at fair value through profit or loss

4th Directive art 42a(1), (5a); IAS 39.9

IFRS 7.8 (e)(i); IAS 39.9

8

080

Deposits

ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30

ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30

8

090

Debt securities issued

Annex V.Part 1.31

Annex V.Part 1.31

8

100

Other financial liabilities

Annex V.Part 1.32-34

Annex V.Part 1.32-34

8

110

Financial liabilities measured at amortised cost

4th Directive art 42a(3), (5a); IAS 39.47

IFRS 7.8(f); IAS 39.47

8

120

Deposits

ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30

ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30

8

130

Debt securities issued

Annex V.Part 1.31

Annex V.Part 1.31

8

140

Other financial liabilities

Annex V.Part 1.32-34

Annex V.Part 1.32-34

8

141

Non-trading non-derivative financial liabilities measured at a cost-based method

4th Directive art 42a(3)

8

142

Deposits

ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30

8

143

Debt securities issued

Annex V.Part 1.31

8

144

Other financial liabilities

Annex V.Part 1.32-34

8

150

Derivatives – Hedge accounting

4th Directive art 42a(1), (5a), art 42c(1)(a); Annex V.Part 1.23

IFRS 7.22(b); IAS 39.9; Annex V.Part 1.23

11

160

Fair value changes of the hedged items in portfolio hedge of interest rate risk

4th Directive art 42a(5), (5a); IAS 39.89A(b)

IAS 39.89A(b)

170

Provisions

BAD art 4.Liabilities(6)

IAS 37.10; IAS 1.54(l)

175

Funds for general banking risks [if presented within liabilities]

BAD art 38.1; CRR art 4(112); Annex V.Part 2.12

180

Pensions and other post employment defined benefit obligations

Annex V.Part 2.7

IAS 19.63; IAS 1.78(d); Annex V.Part 2.7

190

Other long term employee benefits

Annex V.Part 2.8

IAS 19.153; IAS 1.78(d); Annex V.Part 2.8

43

200

Restructuring

IAS 37.71, 84(a)

43

210

Pending legal issues and tax litigation

IAS 37.Appendix C. Examples 6 and 10

43

220

Commitments and guarantees given

BAD art 24-25, 33(1)

IAS 37.Appendix C.9

43

230

Other provisions

43

240

Tax liabilities

IAS 1.54(n-o)

250

Current tax liabilities

IAS 1.54(n); IAS 12.5

260

Deferred tax liabilities

4th Directive art 43(1)(11); CRR art 4(108)

IAS 1.54(o); IAS 12.5; CRR art 4(108)

270

Share capital repayable on demand

IAS 32 IE 33; IFRIC 2; Annex V.Part 2.9

280

Other liabilities

Annex V.Part 2.10

Annex V.Part 2.10

290

Liabilities included in disposal groups classified as held for sale

IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.11

300

TOTAL LIABILITIES

IAS 1.9(b);IG 6

1.3

Equity

References National GAAP based on BAD

References National GAAP compatible IFRS

Breakdown in table

Carrying amount

010

010

Capital

BAD art 4.Liabilities(9), BAD art 22

IAS 1.54(r), BAD art 22

46

020

Paid up capital

BAD art 4.Liabilities(9)

IAS 1.78(e)

030

Unpaid capital which has been called up

BAD art 4.Liabilities(9)

IAS 1.78(e); Annex V.Part 2.14

040

Share premium

BAD art 4.Liabilities(10); CRR art 4(124)

IAS 1.78(e); CRR art 4(124)

46

050

Equity instruments issued other than capital

Annex V.Part 2.15-16

Annex V.Part 2.15-16

46

060

Equity component of compound financial instruments

4th Directive art 42a(5a); Annex V.Part 2.15

IAS 32.28-29; Annex V.Part 2.15

070

Other equity instruments issued

Annex V.Part 2.16

Annex V.Part 2.16

080

Other equity

Annex V.Part 2.17

IFRS 2.10; Annex V.Part 2.17

090

Accumulated other comprehensive income

CRR art 4(100)

CRR art 4(100)

46

095

Items that will not be reclassified to profit or loss

IAS 1.82A(a)

100

Tangible assets

IAS 16.39-41

110

Intangible assets

IAS 38.85-87

120

Actuarial gains or (-) losses on defined benefit pension plans

IAS 1.7

122

Non-current assets and disposal groups classified as held for sale

IFRS 5.38, IG Example 12

124

Share of other recognised income and expense of investments in subsidaries, joint ventures and associates

IAS 1.82(h); IAS 28.11

128

Items that may be reclassified to profit or loss

IAS 1.82A(a)

130

Hedge of net investments in foreign operations [effective portion]

4th Directive art 42a(1), (5a)

IAS 39.102(a)

140

Foreign currency translation

BAD art 39(6)

IAS 21.52(b); IAS 21.32, 38-49

150

Hedging derivatives. Cash flow hedges [effective portion]

4th Directive art 42a(1), (5a)

IFRS 7.23(c); IAS 39.95-101

160

Available-for-sale financial assets

4th Directive art 42a(1), (5a)

IFRS 7.20(a)(ii); IAS 39.55(b)

170

Non-current assets and disposal groups classified as held for sale

IFRS 5.38, IG Example 12

180

Share of other recognised income and expense of investments in subsidaries, joint ventures and associates

IAS 1.82(h); IAS 28.11

190

Retained earnings

BAD art 4.Liabilities(13); CRR art 4(123)

CRR art 4(123)

200

Revaluation reserves

BAD art 4.Liabilities(12)

IFRS 1.30, D5-D8; Annex V.Part 2.18

201

Tangible assets

4th Directive art 33(1)(c)

202

Equity instruments

4th Directive art 33(1)(c)

203

Debt securities

4th Directive art 33(1)(c)

204

Other

4th Directive art 33(1)(c)

205

Fair value reserves

4th Directive art 42a(1)

206

Hedge of net investments in foreign operations

4th Directive art 42a(1); art 42c(1)(b)

207

Hedging derivatives.Cash flow hedges

4th Directive art 42a(1); art 42c(1)(a); CRR article 30(a)

208

Hedging derivatives. Other hedges

4th Directive art 42a(1); art 42c(1)(a)

209

Non-trading non-derivative financial assets measured at fair value to equity

4th Directive art 42a(1); art 42c (2)

210

Other reserves

BAD art 4 Liabilities(11)-(13)

IAS 1.54; IAS 1.78(e)

215

Funds for general banking risks [if presented within equity]

BAD art 38.1; CRR art 4(112); Annex V.Part 1.38

220

Reserves or accumulated losses of investments in subsidaries, joint ventures and associates

4th Directive art 59.4;Annex V.Part 2.19

IAS 28.11; Annex V.Part 2.19

230

Other

Annex V.Part 2.19

Annex V.Part 2.19

235

First consolidation differences

7th Directive 19(1)(c)

240

(-) Treasury shares

4th Directive.Assets C (III)(7), D (III)(2); Annex V.Part 2.20

IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.20

46

250

Profit or loss attributable to owners of the parent

BAD art 4.Liabilities(14)

IAS 27.28; IAS 1.83(a)(ii)

2

260

(-) Interim dividends

CRR Article 26(2b)

IAS 32.35

270

Minority interests [Non-controlling interests]

7th Directive art 21

IAS 27.4; IAS 1.54(q); IAS 27.27

280

Accumulated Other Comprehensive Income

CRR art 4(100)

IAS 27.27-28; CRR art 4(100)

46

290

Other items

IAS 27.27-28

46

300

TOTAL EQUITY

IAS 1.9(c), IG 6

46

310

TOTAL EQUITY AND TOTAL LIABILITIES

BAD art 4.Liabilities

IAS 1.IG6

References National GAAP based on BAD

References National GAAP compatible IFRS

Breakdown in table

Current period

010

010

Interest income

BAD art 27.Vertical layout(1); Annex V.Part 2.21

IAS 1.97; IAS 18.35(b)(iii); Annex V.Part 2.21

16

020

Financial assets held for trading

IFRS 7.20(a)(i), B5(e); Annex V.Part 2.24

030

Financial assets designated at fair value through profit or loss

IFRS 7.20(a)(i), B5(e)

040

Available-for-sale financial assets

IFRS 7.20(b); IAS 39.55(b); IAS 39.9

050

Loans and receivables

IFRS 7.20(b); IAS 39.9, 39.46(a)

060

Held-to-maturity investments

IFRS 7.20(b); IAS 39.9, 39.46(b)

070

Derivatives - Hedge accounting, interest rate risk

IAS 39.9; Annex V.Part 2.23

080

Other assets

Annex V.Part 2.25

090

(Interest expenses)

BAD art 27.Vertical layout(2); Annex V.Part 2.21

IAS 1.97; Annex V.Part 2.21

16

100

(Financial liabilities held for trading

IFRS 7.20(a)(i), B5(e); Annex V.Part 2.24

110

(Financial liabilities designated at fair value through profit or loss

IFRS 7.20(a)(i), B5(e)

120

(Financial liabilities measured at amortised cost)

IFRS 7.20(b); IAS 39.47

130

(Derivatives - Hedge accounting, interest rate risk)

IAS 39.9;Annex V.Part 2.23

140

(Other liabilities)

Annex V.Part 2.26

150

(Expenses on share capital repayable on demand)

IFRIC 2.11

160

Dividend income

BAD art 27.Vertical layout(3); Annex V.Part 2.28

IAS 18.35(b)(v); Annex V.Part 2.28

170

Financial assets held for trading

IFRS 7.20(a)(i), B5(e)

180

Financial assets designated at fair value through profit or loss

IFRS 7.20(a)(i), B5(e); IAS 39.9

190

Available-for-sale financial assets

IFRS 7.20(a)(ii); IAS 39.9, 39.55(b)

200

Fee and commission income

BAD art 27.Vertical layout(4)

IFRS 7.20(c)

22

210

(Fee and commission expenses)

BAD art 27.Vertical layout(5)

IFRS 7.20(c)

22

220

Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net

BAD art 27.Vertical layout(6)

IFRS 7.20(a) (ii-v); Annex V.Part 2.97

16

230

Available-for-sale financial assets

IFRS 7.20(a)(ii); IAS 39.9, 39.55(b)

240

Loans and receivables

IFRS 7.20(a)(iv); IAS 39.9, 39.56

250

Held-to-maturity investments

IFRS 7.20(a)(iii); IAS 39.9, 39.56

260

Financial liabilities measured at amortised cost

IFRS 7.20(a)(v); IAS 39.56

270

Other

280

Gains or (-) losses on financial assets and liabilities held for trading, net

BAD art 27.Vertical layout(6)

IFRS 7.20(a)(i); IAS 39.55(a)

16

285

Gains or (-) losses on trading financial assets and liabilities, net

BAD art 27.Vertical layout(6)

16

290

Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net

BAD art 27.Vertical layout(6)

IFRS 7.20(a)(i); IAS 39.55(a)

16, 45

295

Gains or (-) losses on non-trading financial assets and liabilities, net

BAD art 27.Vertical layout(6)

16

300

Gains or (-) losses from hedge accounting, net

4th Directive art 42a(1), (5a), art 42c(1)(a)

IFRS 7.24; Annex V.Part 2.30

16

310

Exchange differences [gain or (-) loss], net

BAD art 39

IAS 21.28, 52 (a)

320

Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net

BAD art 27.Vertical layout(13)-(14)

330

Gains or (-) losses on derecognition of non financial assets, net

IAS 1.34

45

340

Other operating income

BAD art 27.Vertical layout(7); Annex V.Part 2.141-143

Annex V.Part 2.141-143

45

350

(Other operating expenses)

BAD art 27.Vertical layout(10); Annex V.Part 2.141-143

Annex V.Part 2.141-143

45

355

TOTAL OPERATING INCOME, NET

360

(Administrative expenses)

BAD art 27.Vertical layout(8)

370

(Staff expenses)

BAD art 27.Vertical layout(8)(a)

IAS 19.7; IAS 1.102, IG 6

44

380

(Other administrative expenses)

BAD art 27.Vertical layout(8)(b);

390

(Depreciation)

IAS 1.102, 104

400

(Property, Plant and Equipment)

BAD art 27.Vertical layout(9)

IAS 1.104; IAS 16.73(e)(vii)

410

(Investment Properties)

BAD art 27.Vertical layout(9)

IAS 1.104; IAS 40.79(d)(iv)

415

(Goodwill)

BAD art 27.Vertical layout(9)

420

(Other intangible assets)

BAD art 27.Vertical layout(9)

IAS 1.104; IAS 38.118(e)(vi)

430

(Provisions or (-) reversal of provisions)

IAS 37.59, 84; IAS 1.98(b)(f)(g)

43

440

(Commitments and guarantees given)

BAD art 27.Vertical layout(11)-(12)

450

(Other provisions)

455

(Increases or (-) decreases of the fund for general banking risks, net)

BAD art 38.2

460

(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)

BAD art 35-37

IFRS 7.20(e)

16

470

(Financial assets measured at cost)

IFRS 7.20(e); IAS 39.66

480

(Available- for-sale financial assets)

IFRS 7.20(e); IAS 39.67

490

(Loans and receivables

IFRS 7.20(e); IAS 39.63

500

(Held to maturity investments)

IFRS 7.20(e); IAS 39.63

510

(Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates)

BAD art 27.Vertical layout(13)-(14)

IAS 28.40-43

16

520

(Impairment or (-) reversal of impairment on non-financial assets)

IAS 36.126(a)(b)

16

530

(Property, plant and equipment)

BAD art 27.Vertical layout(9)

IAS 16.73(e)(v-vi)

540

(Investment properties)

BAD art 27.Vertical layout(9)

IAS 40.79(d)(v)

550

(Goodwill)

BAD art 27.Vertical layout(9)

IFRS 3.Appendix B67(d)(v); IAS 36.124

560

(Other intangible assets)

BAD art 27.Vertical layout(9)

IAS 38.118 (e)(iv)(v)

570

(Other)

IAS 36.126 (a)(b)

580

Negative goodwill recognised in profit or loss

7th Directive art 31

IFRS 3.Appendix B64(n)(i)

590

Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates

BAD art 27.Vertical layout(13)-(14)

IAS 1.82(c)

600

Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations

IFRS 5.37; Annex V.Part 2.27

610

PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS

IAS 1.102, IG 6; IFRS 5.33 A

620

(Tax expense or (-) income related to profit or loss from continuing operations)

BAD art 27.Vertical layout(15)

IAS 1.82(d); IAS 12.77

630

PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS

BAD art 27.Vertical layout(16)

IAS 1, IG 6

632

Extraordinary profit or (-) loss after tax

BAD art 27.Vertical layout(21)

633

Extraordinary profit or loss before tax

BAD art 27.Vertical layout(19)

634

(Tax expense or (-) income related to extraordinary profit or loss)

BAD art 27.Vertical layout(20)

640

Profit or (-) loss after tax from discontinued operations

IAS 1.82(e) ; IFRS 5.33(a), 5.33 A

650

Profit or (-) loss before tax from discontinued operations

IFRS 5.33(b)(i)

660

(Tax expense or (-) income related to discontinued operations)

IFRS 5.33 (b)(ii),(iv)

670

PROFIT OR (-) LOSS FOR THE YEAR

BAD art 27.Vertical layout(23)

IAS 1.82(f)

680

Attributable to minority interest [non-controlling interests]

IAS 1.83(a)(i)

690

Attributable to owners of the parent

IAS 1.83(a)(ii)

References National GAAP compatible IFRS

Current period

010

010

Profit or (-) loss for the year

IAS 1.7, 81(b), 83(a), IG6

020

Other comprehensive income

IAS 1.7, 81(b), IG6

030

Items that will not be reclassified to profit or loss

IAS 1.82A(a)

040

Tangible assets

IAS 1.7, IG6; IAS 16.39-40

050

Intangible assets

IAS 1.7; IAS 38.85-86

060

Actuarial gains or (-) losses on defined benefit pension plans

IAS 1.7, IG6; IAS 19.93A

070

Non-current assets and disposal groups held for sale

IFRS 5.38

080

Share of other recognised income and expense of entities accounted for using the equity method

IAS 1.82(h), IG6; IAS 28.11

090

Income tax relating to items that will not be reclassified

IAS 1.91(b); Annex V.Part 2.31

100

Items that may be reclassified to profit or loss

IAS 1.82A(b)

110

Hedge of net investments in foreign operations [effective portion]

IAS 39.102(a)

120

Valuation gains or (-) losses taken to equity

IAS 39.102(a)

130

Transferred to profit or loss

IAS 1.7, 92-95; IAS 39.102(a)

140

Other reclassifications

150

Foreign currency translation

IAS 1.7, IG6; IAS 21.52(b)

160

Translation gains or (-) losses taken to equity

IAS 21.32, 38-47

170

Transferred to profit or loss

IAS 1.7, 92-95; IAS 21.48-49

180

Other reclassifications

190

Cash flow hedges [effective portion]

IAS 1.7, IG6; IFRS 7.23(c); IAS 39.95(a)-96

200

Valuation gains or (-) losses taken to equity

IAS 1.IG6; IAS 39.95(a)-96

210

Transferred to profit or loss

IAS 1.7, 92-95, IG6; IAS 39.97-101

220

Transferred to initial carrying amount of hedged items

IAS 1.IG6; IAS 39.97-101

230

Other reclassifications

240

Available-for-sale financial assets

IAS 1.7, IG 6; IFRS 7.20(a)(ii); IAS 1.IG6; IAS 39.55(b)

250

Valuation gains or (-) losses taken to equity

IFRS 7.20(a)(ii); IAS 1.IG6; IAS 39.55(b)

260

Transferred to profit or loss

IFRS 7.20(a)(ii); IAS 1.7, IAS 1.92-95, IAS 1.IG6; IAS 39.55(b)

270

Other reclassifications

IFRS 5.IG Example 12

280

Non-current assets and disposal groups held for sale

IFRS 5.38

290

Valuation gains or (-) losses taken to equity

IFRS 5.38

300

Transferred to profit or loss

IAS 1.7, 92-95; IFRS 5.38

310

Other reclassifications

IFRS 5.IG Example 12

320

Share of other recognised income and expense of Investments in subsidaries, joint ventures and associates

IAS 1.82(h), IG6; IAS 28.11

330

Income tax relating to items that may be reclassified to profit or (-) loss

IAS 1.91(b), IG6; Annex V.Part 2.31

340

Total comprehensive income for the year

IAS 1.7, 81A(a), IG6

350

Attributable to minority interest [Non-controlling interest]

IAS 1.83(b)(i), IG6

360

Attributable to owners of the parent

IAS 1.83(b)(ii), IG6

4.1

Financial assets held for trading

References National GAAP based on BAD

References National GAAP compatible IFRS

Carrying amount

Accumulated changes in fair value due to credit risk

IFRS 7.9 (c); Annex V.Part 2.46

010

020

010

Equity instruments

ECB/2008/32 Annex 2.Part 2.4-5

IAS 32.11

020

of which: at cost

IAS 39.46(c)

030

of which: credit institutions

Annex V.Part 1.35(c)

Annex V.Part 1.35(c)

040

of which: other financial corporations

Annex V.Part 1.35(d)

Annex V.Part 1.35(d)

050

of which: non-financial corporations

Annex V.Part 1.35(e)

Annex V.Part 1.35(e)

060

Debt securities

Annex V.Part 1.24, 26

Annex V.Part 1.24, 26

070

Central banks

Annex V.Part 1.35(a)

Annex V.Part 1.35(a)

080

General governments

Annex V.Part 1.35(b)

Annex V.Part 1.35(b)

090

Credit institutions

Annex V.Part 1.35(c)

Annex V.Part 1.35(c)

100

Other financial corporations

Annex V.Part 1.35(d)

Annex V.Part 1.35(d)

110

Non-financial corporations

Annex V.Part 1.35(e)

Annex V.Part 1.35(e)

120

Loans and advances

Annex V.Part 1.24, 27

Annex V.Part 1.24, 27

130

Central banks

Annex V.Part 1.35(a)

Annex V.Part 1.35(a)

140

General governments

Annex V.Part 1.35(b)

Annex V.Part 1.35(b)

150

Credit institutions

Annex V.Part 1.35(c)

Annex V.Part 1.35(c)

160

Other financial corporations

Annex V.Part 1.35(d)

Annex V.Part 1.35(d)

170

Non-financial corporations

Annex V.Part 1.35(e)

Annex V.Part 1.35(e)

180

Households

Annex V.Part 1.35(f)

Annex V.Part 1.35(f)

4.2

Financial assets designated at fair value through profit or loss

References National GAAP based on BAD

References National GAAP compatible IFRS

Carrying amount

Accumulated changes in fair value due to credit risk

IFRS 7.9 (c); Annex V.Part 2.46

010

020

010

Equity instruments

ECB/2008/32 Annex 2.Part 2.4-5

IAS 32.11

020

of which: at cost

IAS 39.46(c)

030

of which: credit institutions

Annex V.Part 1.35(c)

Annex V.Part 1.35(c)

040

of which: other financial corporations

Annex V.Part 1.35(d)

Annex V.Part 1.35(d)

050

of which: non-financial corporations

Annex V.Part 1.35(e)

Annex V.Part 1.35(e)

060

Debt securities

Annex V.Part 1.24, 26

Annex V.Part 1.24, 26

070

Central banks

Annex V.Part 1.35(a)

Annex V.Part 1.35(a)

080

General governments

Annex V.Part 1.35(b)

Annex V.Part 1.35(b)

090

Credit institutions

Annex V.Part 1.35(c)

Annex V.Part 1.35(c)

100

Other financial corporations

Annex V.Part 1.35(d)

Annex V.Part 1.35(d)

110

Non-financial corporations

Annex V.Part 1.35(e)

Annex V.Part 1.35(e)

120

Loans and advances

Annex V.Part 1.24, 27

Annex V.Part 1.24, 27

130

Central banks

Annex V.Part 1.35(a)

Annex V.Part 1.35(a)

140

General governments

Annex V.Part 1.35(b)

Annex V.Part 1.35(b)

150

Credit institutions

Annex V.Part 1.35(c)

Annex V.Part 1.35(c)

160

Other financial corporations

Annex V.Part 1.35(d)

Annex V.Part 1.35(d)

170

Non-financial corporations

Annex V.Part 1.35(e)

Annex V.Part 1.35(e)

180

Households

Annex V.Part 1.35(f)

Annex V.Part 1.35(f)

190

FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS

4th Directive art 42a(1), (5a); IAS 39.9

IFRS 7.8(a)(i); IAS 39.9

4.3

Available-for-sale financial assets

References National GAAP based on BAD

References National GAAP compatible IFRS

Carrying amount of unimpaired assets

Carrying amount of impaired assets

Carrying amount

Accumulated impairment

IAS 39.58-62

Annex V.Part 2.34

Annex V.Part 2.46

010

020

030

040

010

Equity instruments

ECB/2008/32 Annex 2.Part 2.4-5

IAS 32.11

020

of which: at cost

IAS 39.46(c)

030

of which: credit institutions

Annex V.Part 1.35(c)

Annex V.Part 1.35(c)

040

of which: other financial corporations

Annex V.Part 1.35(d)

Annex V.Part 1.35(d)

050

of which: non-financial corporations

Annex V.Part 1.35(e)

Annex V.Part 1.35(e)

060

Debt securities

Annex V.Part 1.24, 26

Annex V.Part 1.24, 26

070

Central banks

Annex V.Part 1.35(a)

Annex V.Part 1.35(a)

080

General governments

Annex V.Part 1.35(b)

Annex V.Part 1.35(b)

090

Credit institutions

Annex V.Part 1.35(c)

Annex V.Part 1.35(c)

100

Other financial corporations

Annex V.Part 1.35(d)

Annex V.Part 1.35(d)

110

Non-financial corporations

Annex V.Part 1.35(e)

Annex V.Part 1.35(e)

120

Loans and advances

Annex V.Part 1.24, 27

Annex V.Part 1.24, 27

130

Central banks

Annex V.Part 1.35(a)

Annex V.Part 1.35(a)

140

General governments

Annex V.Part 1.35(b)

Annex V.Part 1.35(b)

150

Credit institutions

Annex V.Part 1.35(c)

Annex V.Part 1.35(c)

160

Other financial corporations

Annex V.Part 1.35(d)

Annex V.Part 1.35(d)

170

Non-financial corporations

Annex V.Part 1.35(e)

Annex V.Part 1.35(e)

180

Households

Annex V.Part 1.35(f)

Annex V.Part 1.35(f)

190

AVAILABLE-FOR-SALE FINANCIAL ASSETS

4th Directive art 42a(1), (5a); IAS 39.9

IFRS 7.8(d); IAS 39.9

4.4

Loans and receivables and held-to-maturity investments

References National GAAP based on BAD

References National GAAP compatible IFRS

Unimpaired assets [gross carrying amount]

Impaired assets [gross carrying amount]

Specific allowances for individually assessed financial assets

Specific allowances for collectively assessed financial assets

Collective allowances for incurrred but not reported losses

Carrying amount

IFRS 7.37(b); IFRS 7.IG 29 (a); IAS 39.58-59

IAS 39.AG 84-92; Annex V.Part 2.36

IAS 39.AG 84-92; Annex V.Part 2.37

IAS 39.AG 84-92; Annex V.Part 2.38

Annex V.Part 2.39

Annex V.Part 2.36

Annex V.Part 2.37

Annex V.Part 2.38

Annex V.Part 2.39

010

020

030

040

050

060

010

Debt securities

Annex V.Part 1.24, 26

Annex V.Part 1.24, 26

020

Central banks

Annex V.Part 1.35(a)

Annex V.Part 1.35(a)

030

General governments

Annex V.Part 1.35(b)

Annex V.Part 1.35(b)

040

Credit institutions

Annex V.Part 1.35(c)

Annex V.Part 1.35(c)

050

Other financial corporations

Annex V.Part 1.35(d)

Annex V.Part 1.35(d)

060

Non-financial corporations

Annex V.Part 1.35(e)

Annex V.Part 1.35(e)

070

Loans and advances

Annex V.Part 1.24, 27

Annex V.Part 1.24, 27

080

Central banks

Annex V.Part 1.35(a)

Annex V.Part 1.35(a)

090

General governments

Annex V.Part 1.35(b)

Annex V.Part 1.35(b)

100

Credit institutions

Annex V.Part 1.35(c)

Annex V.Part 1.35(c)

110

Other financial corporations

Annex V.Part 1.35(d)

Annex V.Part 1.35(d)

120

Non-financial corporations

Annex V.Part 1.35(e)

Annex V.Part 1.35(e)

130

Households

Annex V.Part 1.35(f)

Annex V.Part 1.35(f)

140

LOANS AND RECEIVABLES

4th Directive art 42a(4)(b),(5a); IAS 39.9

IAS 39,9 AG 16, AG26; Annex V.Part 1.16

150

Debt securities

Annex V.Part 1.24, 26

Annex V.Part 1.24, 26

160

Central banks

Annex V.Part 1.35(a)

Annex V.Part 1.35(a)

170

General governments

Annex V.Part 1.35(b)

Annex V.Part 1.35(b)

180

Credit institutions

Annex V.Part 1.35(c)

Annex V.Part 1.35(c)

190

Other financial corporations

Annex V.Part 1.35(d)

Annex V.Part 1.35(d)

200

Non-financial corporations

Annex V.Part 1.35(e)

Annex V.Part 1.35(e)

210

Loans and advances

Annex V.Part 1.24, 27

Annex V.Part 1.24, 27

220

Central banks

Annex V.Part 1.35(a)

Annex V.Part 1.35(a)

230

General governments

Annex V.Part 1.35(b)

Annex V.Part 1.35(b)

240

Credit institutions

Annex V.Part 1.35(c)

Annex V.Part 1.35(c)

250

Other financial corporations

Annex V.Part 1.35(d)

Annex V.Part 1.35(d)

260

Non-financial corporations

Annex V.Part 1.35(e)

Annex V.Part 1.35(e)

270

Households

Annex V.Part 1.35(f)

Annex V.Part 1.35(f)

280

HELD-TO-MATURITY

4th Directive art 42a(4)(a),(5a); IAS 39.9

IFRS 7.8(c); IAS 39.9, AG16, AG26

4.5

Subordinated financial assets

References National GAAP based on BAD

References National GAAP compatible IFRS

Carrying amount

010

010

Loans and advances

Annex V.Part 1.24, 27

Annex V.Part 1.24, 27

020

Debt securities

Annex V.Part 1.24, 26

Annex V.Part 1.24, 26

030

SUBORDINATED [FOR THE ISSUER] FINANCIAL ASSETS

Annex V.Part 2.40, 54

Annex V.Part 2.40, 54

4.6

Trading Financial assets

References National GAAP based on BAD

Carrying amount

Accumulated changes in fair value due to credit risk

Annex V.Part 2.46

010

020

010

Equity instruments

ECB/2008/32 Annex 2.Part 2.4-5

020

of which: unquoted

030

of which: credit institutions

Annex V.Part 1.35(c)

040

of which: other financial corporations

Annex V.Part 1.35(d)

050

of which: non-financial corporations

Annex V.Part 1.35(e)

060

Debt securities

Annex V.Part 1.24, 26

070

Central banks

Annex V.Part 1.35(a)

080

General governments

Annex V.Part 1.35(b)

090

Credit institutions

Annex V.Part 1.35(c)

100

Other financial corporations

Annex V.Part 1.35(d)

110

Non-financial corporations

Annex V.Part 1.35(e)

120

Loans and advances

Annex V.Part 1.24, 27

130

Central banks

Annex V.Part 1.35(a)

140

General governments

Annex V.Part 1.35(b)

150

Credit institutions

Annex V.Part 1.35(c)

160

Other financial corporations

Annex V.Part 1.35(d)

170

Non-financial corporations

Annex V.Part 1.35(e)

180

Households

Annex V.Part 1.35(f)

4.7

Non-trading non-derivative financial assets measured at fair value through profit or loss

References National GAAP based on BAD

Carrying amount

Accumulated changes in fair value due to credit risk

Annex V.Part 2.46

010

020

010

Equity instruments

ECB/2008/32 Annex 2.Part 2.4-5

020

of which: unquoted

030

of which: credit institutions

Annex V.Part 1.35(c)

040

of which: other financial corporations

Annex V.Part 1.35(d)

050

of which: non-financial corporations

Annex V.Part 1.35(e)

060

Debt securities

Annex V.Part 1.24, 26

070

Central banks

Annex V.Part 1.35(a)

080

General governments

Annex V.Part 1.35(b)

090

Credit institutions

Annex V.Part 1.35(c)

100

Other financial corporations

Annex V.Part 1.35(d)

110

Non-financial corporations

Annex V.Part 1.35(e)

120

Loans and advances

Annex V.Part 1.24, 27

130

Central banks

Annex V.Part 1.35(a)

140

General governments

Annex V.Part 1.35(b)

150

Credit institutions

Annex V.Part 1.35(c)

160

Other financial corporations

Annex V.Part 1.35(d)

170

Non-financial corporations

Annex V.Part 1.35(e)

180

Households

Annex V.Part 1.35(f)

190

NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS

4th Directive art 42a(1), (4)

4.8

Non-trading non-derivative financial assets measured at fair value to equity

References National GAAP based on BAD

Carrying amount

Accumulated changes in fair value due to credit risk

Annex V.Part 2.46

010

020

010

Equity instruments

ECB/2008/32 Annex 2.Part 2.4-5

020

of which: unquoted

030

of which: credit institutions

Annex V.Part 1.35(c)

040

of which: other financial corporations

Annex V.Part 1.35(d)

050

of which: non-financial corporations

Annex V.Part 1.35(e)

060

Debt securities

Annex V.Part 1.24, 26

070

Central banks

Annex V.Part 1.35(a)

080

General governments

Annex V.Part 1.35(b)

090

Credit institutions

Annex V.Part 1.35(c)

100

Other financial corporations

Annex V.Part 1.35(d)

110

Non-financial corporations

Annex V.Part 1.35(e)

120

Loans and advances

Annex V.Part 1.24, 27

130

Central banks

Annex V.Part 1.35(a)

140

General governments

Annex V.Part 1.35(b)

150

Credit institutions

Annex V.Part 1.35(c)

160

Other financial corporations

Annex V.Part 1.35(d)

170

Non-financial corporations

Annex V.Part 1.35(e)

180

Households

Annex V.Part 1.35(f)

190

NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS MEASURED AT FAIR VALUE TO EQUITY

4th Directive art 42a(1); art 42c (2)

4.9

Non-trading debt instruments measured at a cost-based method

References National GAAP based on BAD

Unimpaired assets

Impaired assets [gross carrying amount]

Specific allowances for credit risk

General allowances for credit risk

Carrying amount

CRR art 4(95)

CRR art 4(95)

CRR art 4(95)

Annex V.Part 2.39

010

020

030

040

050

010

Debt securities

Annex V.Part 1.24, 26

020

Central banks

Annex V.Part 1.35(a)

030

General governments

Annex V.Part 1.35(b)

040

Credit institutions

Annex V.Part 1.35(c)

050

Other financial corporations

Annex V.Part 1.35(d)

060

Non-financial corporations

Annex V.Part 1.35(e)

070

Loans and advances

Annex V.Part 1.24, 27

080

Central banks

Annex V.Part 1.35(a)

090

General governments

Annex V.Part 1.35(b)

100

Credit institutions

Annex V.Part 1.35(c)

110

Other financial corporations

Annex V.Part 1.35(d)

120

Non-financial corporations

Annex V.Part 1.35(e)

130

Households

Annex V.Part 1.35(f)

140

NON-TRADING DEBT INSTRUMENTS MEASURED AT A COST-BASED METHOD

BAD art 37.1; art 42a(4)(b)

4.10

Other non-trading non-derivative financial assets

References National GAAP based on BAD

Carrying amount

010

010

Equity instruments

ECB/2008/32 Annex 2.Part 2.4-5

020

of which: unquoted

030

of which: credit institutions

Annex V.Part 1.35(c)

040

of which: other financial corporations

Annex V.Part 1.35(d)

050

of which: non-financial corporations

Annex V.Part 1.35(e)

060

Debt securities

Annex V.Part 1.24, 26

070

Central banks

Annex V.Part 1.35(a)

080

General governments

Annex V.Part 1.35(b)

090

Credit institutions

Annex V.Part 1.35(c)

100

Other financial corporations

Annex V.Part 1.35(d)

110

Non-financial corporations

Annex V.Part 1.35(e)

120

Loans and advances

Annex V.Part 1.24, 27

130

Central banks

Annex V.Part 1.35(a)

140

General governments

Annex V.Part 1.35(b)

150

Credit institutions

Annex V.Part 1.35(c)

160

Other financial corporations

Annex V.Part 1.35(d)

170

Non-financial corporations

Annex V.Part 1.35(e)

180

Households

Annex V.Part 1.35(f)

190

OTHER NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS

4th Directive art 42a(1); art 42c(2)

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Households

References National GAAP compatible IFRS

Annex V.Part 1.35(a)

Annex V.Part 1.35(b)

Annex V.Part 1.35(c)

Annex V.Part 1.35(d)

Annex V.Part 1.35(e)

Annex V.Part 1.35(f)

References National GAAP based on BAD

Annex V.Part 1.35(a)

Annex V.Part 1.35(b)

Annex V.Part 1.35(c)

Annex V.Part 1.35(d)

Annex V.Part 1.35(e)

Annex V.Part 1.35(f)

010

020

030

040

050

060

By product

010

On demand [call] and short notice [current account]

Annex V.Part 2.41(a)

020

Credit card debt

Annex V.Part 2.41(b)

030

Trade receivables

Annex V.Part 2.41(c)

040

Finance leases

Annex V.Part 2.41(d)

050

Reverse repurchase loans

Annex V.Part 2.41(e)

060

Other term loans

Annex V.Part 2.41(f)

070

Advances that are not loans

Annex V.Part 2.41(g)

080

LOANS AND ADVANCES

Annex V.Part 1.24, 27

By collateral

090

of which: mortgage loans [Loans collateralized by immovable property]

Annex V.Part 2.41(h)

100

of which: other collateralized loans

Annex V.Part 2.41(i)

By purpose

110

of which: credit for consumption

Annex V.Part 2.41(j)

120

of which: lending for house purchase

Annex V.Part 2.41(k)

By subordination

130

of which: project finance loans

Annex V.Part 2.41(l)

Non-financial corporations

Gross carrying amount

Accumulated impairment or Accumulated changes in fair value due to credit risk

References National GAAP compatible IFRS

Annex V.Part 2.45

Annex V.Part 2.46

References National GAAP based on BAD

Annex V.Part 2.45

Annex V.Part 2.46

010

020

010

NACE Regulation

020

NACE Regulation

030

NACE Regulation

040

NACE Regulation

050

NACE Regulation

060

NACE Regulation

070

NACE Regulation

080

NACE Regulation

090

NACE Regulation

100

NACE Regulation

110

NACE Regulation

120

NACE Regulation

130

NACE Regulation

140

NACE Regulation

150

NACE Regulation

160

NACE Regulation

170

NACE Regulation

180

NACE Regulation

190

LOANS AND ADVANCES

Annex V.Part 1.24, 27, 2.42-43

References National GAAP based on BAD

References National GAAP compatible IFRS

Past due but not impaired

Carrying amount of

the impaired assets

Specific allowances for

individually assessed financial assets

Specific allowances for collectively

assessed financial assets

Collective allowances for

incurrred but not reported losses

Specific alowances

for credit risk

General allowances

for credit risk

General allowance

for banking risks

Accumulated write-offs

≤ 30 days

> 30 days ≤ 60 days

> 60 days ≤ 90 days

> 90 days ≤ 180days

> 180 days ≤ 1year

> 1year

IFRS 7.37(a); IG 26-28; Annex V.Part 2.47-48

IAS 39.58-70

IAS 39 AG 84-92; IFRS 7.37(b); Annex V.Part 2.36

IAS 39 AG 84-92; Annex V.Part 2.37

IAS 39 AG 84-92; Annex V.Part 2.38

IAS 39 AG 84-92; IFRS 7.16,37(b); B5(d); Annex V.Part 2.49-50

CRR art 4(95); Annex V.Part 2.47-48

CRR art 4(95)

CRR art 4(95); Annex V.Part 2.36

CRR art 4(95); Annex V.Part 2.37

CRR art 4(95); Annex V.Part 2.38

CRR art 4(95)

CRR art 4(95)

BAD art 37.2; CRR art 4(95)

CRR art 4(95); Annex V.Part 2.49-50

010

020

030

040

050

060

070

080

090

100

102

103

104

110

010

Equity instruments

ECB/2008/32 Annex 2.Part 2.4-5

IAS 32.11

020

of which: at cost

IAS 39.46(c)

030

of which: credit institutions

Annex V.Part 1.35(c)

Annex V.Part 1.35(c)

040

of which: other financial corporations

Annex V.Part 1.35(d)

Annex V.Part 1.35(d)

050

of which: non-financial corporations

Annex V.Part 1.35(e)

Annex V.Part 1.35(e)

060

Debt securities

Annex V.Part 1.24, 26

Annex V.Part 1.24, 26

070

Central banks

Annex V.Part 1.35(a)

Annex V.Part 1.35(a)

080

General governments

Annex V.Part 1.35(b)

Annex V.Part 1.35(b)

090

Credit institutions

Annex V.Part 1.35(c)

Annex V.Part 1.35(c)

100

Other financial corporations

Annex V.Part 1.35(d)

Annex V.Part 1.35(d)

110

Non-financial corporations

Annex V.Part 1.35(e)

Annex V.Part 1.35(e)

120

Loans and advances

Annex V.Part 1.24, 27

Annex V.Part 1.24, 27

130

Central banks

Annex V.Part 1.35(a)

Annex V.Part 1.35(a)

140

General governments

Annex V.Part 1.35(b)

Annex V.Part 1.35(b)

150

Credit institutions

Annex V.Part 1.35(c)

Annex V.Part 1.35(c)

160

Other financial corporations

Annex V.Part 1.35(d)

Annex V.Part 1.35(d)

170

Non-financial corporations

Annex V.Part 1.35(e)

Annex V.Part 1.35(e)

180

Households

Annex V.Part 1.35(f)

Annex V.Part 1.35(f)

190

TOTAL

Loans and advances by product, by collateral and by subordination

200

On demand [call] and short notice [current account]

Annex V.Part 2.41(a)

Annex V.Part 2.41(a)

210

Credit card debt

Annex V.Part 2.41(b)

Annex V.Part 2.41(b)

220

Trade receivables

Annex V.Part 2.41(c)

Annex V.Part 2.41(c)

230

Finance leases

Annex V.Part 2.41(d)

Annex V.Part 2.41(d)

240

Reverse repurchase loans

Annex V.Part 2.41(e)

Annex V.Part 2.41(e)

250

Other term loans

Annex V.Part 2.41(f)

Annex V.Part 2.41(f)

260

Advances that are not loans

Annex V.Part 2.41(g)

Annex V.Part 2.41(g)

270

of which: mortgage loans [Loans collateralized by inmovable property]

Annex V.Part 2.41(h)

Annex V.Part 2.41(h)

280

of which: other collateralized loans

Annex V.Part 2.41(i)

Annex V.Part 2.41(i)

290

of which: credit for consumption

Annex V.Part 2.41(j)

Annex V.Part 2.41(j)

300

of which: lending for house purchase

Annex V.Part 2.41(k)

Annex V.Part 2.41(k)

310

of which: project finance loans

Annex V.Part 2.41(l)

Annex V.Part 2.41(l)

8.1

Breakdown of financial liabilities by product and by counterparty sector

References National GAAP based on BAD

References National GAAP compatible IFRS

Carrying amount

Accumulated changes in fair value due to credit risk

Amount contractually required to pay at maturity

Held for trading

Designated at fair value through profit or loss

Amortised cost

Trading

At a cost-based method

Hedge accounting

IFRS 7.8(e)(ii); IAS 39.9, AG 14-15

IFRS 7.8(e)(i); IAS 39.9

IFRS 7.8(f); IAS 39.47

IFRS 7.22(b); IAS 39.9

IFRS 7.10(a);CRR art 30(b), art 424(1)(d)(i)

IFRS 7.10(b)

4th Directive art 42a(1), (5a); IAS 39.9, AG 14-15

4th Directive art 42a(1), (5a); IAS 39.9

4th Directive art 42a(3), (5a); IAS 39.47

4th Directive art 42a(3); Annex V.Part 1.15

4th Directive art 42a(3)

4th Directive art 42a(1), (5a), art 42c(1)(a)

CRR art 30(b), art 424(1)(d)(i)

ECB/2008/32 art 7(2)

010

020

030

034

035

037

040

050

010

Derivatives

CRR Annex II

IAS 39.9, AG 15(a)

020

Short positions

IAS 39 AG 15(b)

030

Equity instruments

ECB/2008/32 Annex 2.Part 2.4-5

IAS 32.11

040

Debt securities

Annex V.Part 1.24, 26

Annex V.Part 1.24, 26

050

Deposits

ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30

ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30

060

Central banks

Annex V.Part 1.35(a)

Annex V.Part 1.35(a)

070

Current accounts / overnight deposits

ECB/2008/32 Annex 2.Part 2.9.1

ECB/2008/32 Annex 2.Part 2.9.1

080

Deposits with agreed maturity

ECB/2008/32 Annex 2.Part 2.9.2

ECB/2008/32 Annex 2.Part 2.9.2

090

Deposits redeemable at notice

ECB/2008/32 Annex 2.Part 2.9.3; Annex V.Part 1.51

ECB/2008/32 Annex 2.Part 2.9.3; Annex V.Part 2.51

100

Repurchase agreements

ECB/2008/32 Annex 2.Part 2.9.4

ECB/2008/32 Annex 2.Part 2.9.4

110

General governments

Annex V.Part 1.35(b)

Annex V.Part 1.35(b)

120

Current accounts / overnight deposits

ECB/2008/32 Annex 2.Part 2.9.1

ECB/2008/32 Annex 2.Part 2.9.1

130

Deposits with agreed maturity

ECB/2008/32 Annex 2.Part 2.9.2

ECB/2008/32 Annex 2.Part 2.9.2

140

Deposits redeemable at notice

ECB/2008/32 Annex 2.Part 2.9.3; Annex V.Part 2.51

ECB/2008/32 Annex 2.Part 2.9.3; Annex V.Part 2.51

150

Repurchase agreements

ECB/2008/32 Annex 2.Part 2.9.4

ECB/2008/32 Annex 2.Part 2.9.4

160

Credit institutions

Annex V.Part 1.35(c)

Annex V.Part 1.35(c)

170

Current accounts / overnight deposits

ECB/2008/32 Annex 2.Part 2.9.1

ECB/2008/32 Annex 2.Part 2.9.1

180

Deposits with agreed maturity

ECB/2008/32 Annex 2.Part 2.9.2

ECB/2008/32 Annex 2.Part 2.9.2

190

Deposits redeemable at notice

ECB/2008/32 Annex 2.Part 2.9.3; Annex V.Part 2.51

ECB/2008/32 Annex 2.Part 2.9.3; Annex V.Part 2.51

200

Repurchase agreements

ECB/2008/32 Annex 2.Part 2.9.4

ECB/2008/32 Annex 2.Part 2.9.4

210

Other financial corporations

Annex V.Part 1.35(d)

Annex V.Part 1.35(d)

220

Current accounts / overnight deposits

ECB/2008/32 Annex 2.Part 2.9.1

ECB/2008/32 Annex 2.Part 2.9.1

230

Deposits with agreed maturity

ECB/2008/32 Annex 2.Part 2.9.2

ECB/2008/32 Annex 2.Part 2.9.2

240

Deposits redeemable at notice

ECB/2008/32 Annex 2.Part 2.9.3; Annex V.Part 2.51

ECB/2008/32 Annex 2.Part 2.9.3; Annex V.Part 2.51

250

Repurchase agreements

ECB/2008/32 Annex 2.Part 2.9.4

ECB/2008/32 Annex 2.Part 2.9.4

260

Non-financial corporations

Annex V.Part 1.35(e)

Annex V.Part 1.35(e)

270

Current accounts / overnight deposits

ECB/2008/32 Annex 2.Part 2.9.1

ECB/2008/32 Annex 2.Part 2.9.1

280

Deposits with agreed maturity

ECB/2008/32 Annex 2.Part 2.9.2

ECB/2008/32 Annex 2.Part 2.9.2

290

Deposits redeemable at notice

ECB/2008/32 Annex 2.Part 2.9.3; Annex V.Part 2.51

ECB/2008/32 Annex 2.Part 2.9.3; Annex V.Part 2.51

300

Repurchase agreements

ECB/2008/32 Annex 2.Part 2.9.4

ECB/2008/32 Annex 2.Part 2.9.4

310

Households

Annex V.Part 1.35(f)

Annex V.Part 1.35(f)

320

Current accounts / overnight deposits

ECB/2008/32 Annex 2.Part 2.9.1

ECB/2008/32 Annex 2.Part 2.9.1

330

Deposits with agreed maturity

ECB/2008/32 Annex 2.Part 2.9.2

ECB/2008/32 Annex 2.Part 2.9.2

340

Deposits redeemable at notice

ECB/2008/32 Annex 2.Part 2.9.3; Annex V.Part 2.51

ECB/2008/32 Annex 2.Part 2.9.3; Annex V.Part 2.51

350

Repurchase agreements

ECB/2008/32 Annex 2.Part 2.9.4

ECB/2008/32 Annex 2.Part 2.9.4

360

Debt securities issued

Annex V.Part 1.31; Annex V.Part 2.52

Annex V.Part 1.31; Annex V.Part 2.52

370

Certificates of deposits

Annex V.Part 2.52(a)

Annex V.Part 2.52(a)

380

Asset-backed securities

CRR art 4(61)

CRR art 4(61)

390

Covered bonds

CRR art 129(1)

CRR art 129(1)

400

Hybrid contracts

Annex V.Part 2.52(d)

IAS 39.10-11, AG27, AG29; IFRIC 9; Annex V.Part 2.52(d)

410

Other debt securities issued

Annex V.Part 2.52(e)

Annex V.Part 2.52(e)

420

Convertible compound financial instruments

IAS 32.AG 31

430

Non-convertible

440

Other financial liabilities

Annex V.Part 1.32-34

Annex V.Part 1.32-34

450

FINANCIAL LIABILITIES

8.2

Subordinated financial liabilities

References National GAAP

References National GAAP compatible IFRS

Carriyng amount

Designated at fair value through profit or loss

At amortized cost

At a cost-based method

IFRS 7.8(e)(i); IAS 39.9

IFRS 7.8(f); IAS 39.47

4th Directive art 42a(1), (5a); IAS 39.9

4th Directive art 42a(3), (5a); IAS 39.47

4th Directive art 42a(3)

010

020

030

010

Deposits

ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30

ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30

020

Debt securities issued

Annex V.Part 1.31

Annex V.Part 1.31

030

SUBORDINATED FINANCIAL LIABILITIES

Annex V.Part 2.53-54

Annex V.Part 2.53-54

9.1

Off-balance sheet exposures: Loan commitments, financial guarantees and other commitments given

References National GAAP

References National GAAP compatible IFRS

Nominal amount

IFRS 7.36(a), B10(c)(d); CRR Annex I; Annex V.Part 2.62

CRR Annex I; Annex V.Part 2.62

010

010

Loan commitments given

CRR Annex I; Annex V.Part 2.56-57

IAS 39.2 (h), 4 (a) ( c), BC 15; CRR Annex I; Annex V.Part 2.56-57

020

of which: defaulted

Annex V.Part 2.61

Annex V.Part 2.61

030

Central banks

Annex V.Part 1.35(a)

Annex V.Part 1.35(a)

040

General governments

Annex V.Part 1.35(b)

Annex V.Part 1.35(b)

050

Credit institutions

Annex V.Part 1.35(c)

Annex V.Part 1.35(c)

060

Other financial corporations

Annex V.Part 1.35(d)

Annex V.Part 1.35(d)

070

Non-financial corporations

Annex V.Part 1.35(e)

Annex V.Part 1.35(e)

080

Households

Annex V.Part 1.35(f)

Annex V.Part 1.35(f)

090

Financial guarantees given

CRR Annex I; Annex V.Part 2.56,58

IAS 39.9 AG 4, BC 21; IFRS 4 Annex A; CRR Annex I; Annex V.Part 2.56, 58

100

of which: defaulted

Annex V.Part 2.61

Annex V.Part 2.61

110

Central banks

Annex V.Part 1.35(a)

Annex V.Part 1.35(a)

120

General governments

Annex V.Part 1.35(b)

Annex V.Part 1.35(b)

130

Credit institutions

Annex V.Part 1.35(c)

Annex V.Part 1.35(c)

140

Other financial corporations

Annex V.Part 1.35(d)

Annex V.Part 1.35(d)

150

Non-financial corporations

Annex V.Part 1.35(e)

Annex V.Part 1.35(e)

160

Households

Annex V.Part 1.35(f)

Annex V.Part 1.35(f)

170

Other Commitments given

CRR Annex I; Annex V.Part 2.56, 59

CRR Annex I; Annex V.Part 2.56, 59

180

of which: defaulted

Annex V.Part 2.61

Annex V.Part 2.61

190

Central banks

Annex V.Part 1.35(a)

Annex V.Part 1.35(a)

200

General governments

Annex V.Part 1.35(b)

Annex V.Part 1.35(b)

210

Credit institutions

Annex V.Part 1.35(c)

Annex V.Part 1.35(c)

220

Other financial corporations

Annex V.Part 1.35(d)

Annex V.Part 1.35(d)

230

Non-financial corporations

Annex V.Part 1.35(e)

Annex V.Part 1.35(e)

240

Households

Annex V.Part 1.35(f)

Annex V.Part 1.35(f)

9.2

Loan commitments, financial guarantees and other commitments received

References National GAAP

References National GAAP compatible IFRS

Maximum amount of the guarantee that can be considered

Nominal amount

IFRS 7.36 (b); Annex V.Part 2.63

Annex V.Part 2.63

Annex V.Part 2.63

Annex V.Part 2.63

010

020

010

Loan commitments received

Annex V.Part 2.56-57

IAS 39.2(h), 4(a)( c), BC 15; Annex V.Part 2.56-57

020

Central banks

Annex V.Part 1.35(a)

Annex V.Part 1.35(a)

030

General governments

Annex V.Part 1.35(b)

Annex V.Part 1.35(b)

040

Credit institutions

Annex V.Part 1.35(c)

Annex V.Part 1.35(c)

050

Other financial corporations

Annex V.Part 1.35(d)

Annex V.Part 1.35(d)

060

Non-financial corporations

Annex V.Part 1.35(e)

Annex V.Part 1.35(e)

070

Households

Annex V.Part 1.35(f)

Annex V.Part 1.35(f)

080

Financial guarantees received

Annex V.Part 2.56, 58

IAS 39.9 AG 4, BC 21; IFRS 4 Annex A; CRR Annex I; Annex V.Part 2.56, 58

090

Central banks

Annex V.Part 1.35(a)

Annex V.Part 1.35(a)

100

General governments

Annex V.Part 1.35(b)

Annex V.Part 1.35(b)

110

Credit institutions

Annex V.Part 1.35(c)

Annex V.Part 1.35(c)

120

Other financial corporations

Annex V.Part 1.35(d)

Annex V.Part 1.35(d)

130

Non-financial corporations

Annex V.Part 1.35(e)

Annex V.Part 1.35(e)

140

Households

Annex V.Part 1.35(f)

Annex V.Part 1.35(f)

150

Other Commitments received

Annex V.Part 2.56, 59

Annex V.Part 2.56, 59

160

Central banks

Annex V.Part 1.35(a)

Annex V.Part 1.35(a)

170

General governments

Annex V.Part 1.35(b)

Annex V.Part 1.35(b)

180

Credit institutions

Annex V.Part 1.35(c)

Annex V.Part 1.35(c)

190

Other financial corporations

Annex V.Part 1.35(d)

Annex V.Part 1.35(d)

200

Non-financial corporations

Annex V.Part 1.35(e)

Annex V.Part 1.35(e)

210

Households

Annex V.Part 1.35(f)

Annex V.Part 1.35(f)

By type of risk / By product or by type of market

References National GAAP based on BAD

References National GAAP compatible IFRS

Carrying amount

Mark-to-market [Mark-to-Model] value

Notional amount

Financial assets held for trading

Financial liabilities held for trading

Positive value. Trading

Negative value. Trading

Total Trading

of which: sold

Annex V.Part 2.69

Annex V.Part 2.69

Annex V.Part 2.70-71

Annex V.Part 2.72

CRR art 105

CRR art 105

Annex V.Part 2.70-71

Annex V.Part 2.72

010

020

022

025

030

040

010

Interest rate

Annex V.Part 2.67(a)

Annex V.Part 2.67(a)

020

of which: economic hedges

Annex V.Part 2.74

Annex V.Part 2.74

030

OTC options

040

OTC other

050

Organized market options

060

Organized market other

070

Equity

Annex V.Part 2.67(b)

Annex V.Part 2.67(b)

080

of which: economic hedges

Annex V.Part 2.74

Annex V.Part 2.74

090

OTC options

100

OTC other

110

Organized market options

120

Organized market other

130

Foreign exchange and gold

Annex V.Part 2.67(c)

Annex V.Part 2.67(c)

140

of which: economic hedges

Annex V.Part 2.74

Annex V.Part 2.74

150

OTC options

160

OTC other

170

Organized market options

180

Organized market other

190

Credit

Annex V.Part 2.67(d)

Annex V.Part 2.67(d)

200

of which: economic hedges

Annex V.Part 2.74

Annex V.Part 2.74

210

Credit default swap

220

Credit spread option

230

Total return swap

240

Other

250

Commodity

Annex V.Part 2.67(e)

Annex V.Part 2.67(e)

260

of which: economic hedges

Annex V.Part 2.74

Annex V.Part 2.74

270

Other

Annex V.Part 2.67(f)

Annex V.Part 2.67(f)

280

of which: economic hedges

Annex V.Part 2.74

Annex V.Part 2.74

290

DERIVATIVES

CRR Annex II; Annex V.Part 1.15

IAS 39.9

300

of which: OTC - credit institutions

Annex V.Part 1.35(c), 2.75(a)

Annex V.Part 1.35(c), 2.75(a)

310

of which: OTC - other financial corporations

Annex V.Part 1.35(d), 2.75(b)

Annex V.Part 1.35(d), 2.75(b)

320

of which: OTC - rest

Annex V.Part 2.75(c)

Annex V.Part 2.75(c)

11.1

Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge

By product or by type of market

References National GAAP compatible IFRS

Carrying amount

Notional amount

Assets

Liabilities

Total Hedging

of which: sold

Annex V.Part 2.69

Annex V.Part 2.69

Annex V.Part 2.70, 71

Annex V.Part 2.72

010

020

030

040

010

Interest rate

Annex V.Part 2.67(a)

020

OTC options

030

OTC other

040

Organized market options

050

Organized market other

060

Equity

Annex V.Part 2.67(b)

070

OTC options

080

OTC other

090

Organized market options

100

Organized market other

110

Foreign exchange and gold

Annex V.Part 2.67(c)

120

OTC options

130

OTC other

140

Organized market options

150

Organized market other

160

Credit

Annex V.Part 2.67(d)

170

Credit default swap

180

Credit spread option

190

Total return swap

200

Other

210

Commodity

Annex V.Part 2.67(e)

220

Other

Annex V.Part 2.67(f)

230

FAIR VALUE HEDGES

IFRS 7.22(b); IAS 39.86(a)

240

Interest rate

Annex V.Part 2.67(a)

250

OTC options

260

OTC other

270

Organized market options

280

Organized market other

290

Equity

Annex V.Part 2.67(b)

300

OTC options

310

OTC other

320

Organized market options

330

Organized market other

340

Foreign exchange and gold

Annex V.Part 2.67(c)

350

OTC options

360

OTC other

370

Organized market options

380

Organized market other

390

Credit

Annex V.Part 2.67(d)

400

Credit default swap

410

Credit spread option

420

Total return swap

430

Other

440

Commodity

Annex V.Part 2.67(e)

450

Other

Annex V.Part 2.67(f)

460

CASH FLOW HEDGES

IFRS 7.22(b); IAS 39.86(b)

470

HEDGE OF NET INVESTMENTS IN A FOREIGN OPERATION

IFRS 7.22(b); IAS 39.86(c)

480

PORTFOLIO FAIR VALUE HEDGES OF INTEREST RATE RISK

IAS 39.89A, IE 1-31

490

PORTFOLIO CASH FLOW HEDGES OF INTEREST RATE RISK

IAS 39 IG F6 1-3

500

DERIVATIVES-HEDGE ACCOUNTING

IFRS 7.22(b); IAS 39.9

510

of which: OTC - credit institutions

Annex V.Part 1.35(c), 2.75(a)

520

of which: OTC - other financial corporations

Annex V.Part 1.35(d), 2.75(b)

530

of which: OTC - rest

Annex V.Part 2.75(c)

11.2

Derivatives - Hedge accounting under National GAAP: Breakdown by type of risk

By product or by type of market

References National GAAP based on BAD

Notional amount

Total Hedging

of which: sold

Annex V.Part 2.70, 71

Annex V.Part 2.72

010

020

010

Interest rate

Annex V.Part 2.67(a)

020

OTC options

030

OTC other

040

Organized market options

050

Organized market other

060

Equity

Annex V.Part 2.67(b)

070

OTC options

080

OTC other

090

Organized market options

100

Organized market other

110

Foreign exchange and gold

Annex V.Part 2.67(c)

120

OTC options

130

OTC other

140

Organized market options

150

Organized market other

160

Credit

Annex V.Part 2.67(d)

170

Credit default swap

180

Credit spread option

190

Total return swap

200

Other

210

Commodity

Annex V.Part 2.67(e)

220

Other

Annex V.Part 2.67(f)

230

DERIVATIVES-HEDGE ACCOUNTING

240

of which: OTC - credit institutions

Annex V.Part 1.35(c), 2.75(a)

250

of which: OTC - other financial corporations

Annex V.Part 1.35(d), 2.75(b)

260

of which: OTC - rest

Annex V.Part 2.75(c)

References National GAAP

CRR article 428(i)

References National GAAP compatible IFRS

IFRS 7.16, B5 (d); CRR article 428(i)

Opening balance

Increases due toamounts set aside for

estimated loan losses during the period

Decreases due toamounts reversed for

estimated loan losses during the period

Decreases due toamounts

taken against allowances

Transfers between allowances

Other adjustments

Closing balance

Recoveries recorded directly to

the statement of profit or loss

Value adjustments recorded directly

to the statement of profit or loss

Annex V.Part 2.77

Annex V.Part 2.77

Annex V.Part 2.78

Annex V.Part 2.78

Annex V.Part 2.77

Annex V.Part 2.77

Annex V.Part 2.78

Annex V.Part 2.78

010

020

030

040

050

060

070

080

090

010

Equity instruments

020

Specific allowances for individually assessed financial assets

CRR art 4(95); Annex V.Part 2.36

IAS 39.63-70, AG 84-92; IFRS 7.37 (b); Annex V.Part 2.36

030

Debt securities

Annex V.Part 1.26

Annex V.Part 1.26

040

Central banks

Annex V.Part 1.35(a)

Annex V.Part 1.35(a)

050

General governments

Annex V.Part 1.35(b)

Annex V.Part 1.35(b)

060

Credit institutions

Annex V.Part 1.35(c)

Annex V.Part 1.35(c)

070

Other financial corporations

Annex V.Part 1.35(d)

Annex V.Part 1.35(d)

080

Non-financial corporations

Annex V.Part 1.35(e)

Annex V.Part 1.35(e)

090

Loans and advances

Annex V.Part 1.27

Annex V.Part 1.27

100

Central banks

Annex V.Part 1.35(a)

Annex V.Part 1.35(a)

110

General governments

Annex V.Part 1.35(b)

Annex V.Part 1.35(b)

120

Credit institutions

Annex V.Part 1.35(c)

Annex V.Part 1.35(c)

130

Other financial corporations

Annex V.Part 1.35(d)

Annex V.Part 1.35(d)

140

Non-financial corporations

Annex V.Part 1.35(e)

Annex V.Part 1.35(e)

150

Households

Annex V.Part 1.35(f)

Annex V.Part 1.35(f)

160

Specific allowances for collectively assessed financial assets

CRR art 4(95); Annex V.Part 2.37

IAS 39.59, 64; Annex V.Part 2.37

170

Debt securities

Annex V.Part 1.26

Annex V.Part 1.26

180

Central banks

Annex V.Part 1.35(a)

Annex V.Part 1.35(a)

190

General governments

Annex V.Part 1.35(b)

Annex V.Part 1.35(b)

200

Credit institutions

Annex V.Part 1.35(c)

Annex V.Part 1.35(c)

210

Other financial corporations

Annex V.Part 1.35(d)

Annex V.Part 1.35(d)

220

Non-financial corporations

Annex V.Part 1.35(e)

Annex V.Part 1.35(e)

230

Loans and advances

Annex V.Part 1.27

Annex V.Part 1.27

240

Central banks

Annex V.Part 1.35(a)

Annex V.Part 1.35(a)

250

General governments

Annex V.Part 1.35(b)

Annex V.Part 1.35(b)

260

Credit institutions

Annex V.Part 1.35(c)

Annex V.Part 1.35(c)

270

Other financial corporations

Annex V.Part 1.35(d)

Annex V.Part 1.35(d)

280

Non-financial corporations

Annex V.Part 1.35(e)

Annex V.Part 1.35(e)

290

Households

Annex V.Part 1.35(f)

Annex V.Part 1.35(f)

300

Collective allowances for incurred but not reported losses on financial assets

CRR art 4(95); Annex V.Part 2.38

IAS 39.59, 64; Annex V.Part 2.38

310

Debt securities

Annex V.Part 1.26

Annex V.Part 1.26

320

Loans and advances

Annex V.Part 1.27

Annex V.Part 1.27

330

Specific allowances for credit risk

CRR art 428 (g)(ii)

340

Debt securities

Annex V.Part 1.26

350

Central banks

Annex V.Part 1.35(a)

360

General governments

Annex V.Part 1.35(b)

370

Credit institutions

Annex V.Part 1.35(c)

380

Other financial corporations

Annex V.Part 1.35(d)

390

Non-financial corporations

Annex V.Part 1.35(e)

400

Loans and advances

Annex V.Part 1.17

410

Central banks

Annex V.Part 1.35(a)

420

General governments

Annex V.Part 1.35(b)

430

Credit institutions

Annex V.Part 1.35(c)

440

Other financial corporations

Annex V.Part 1.35(d)

450

Non-financial corporations

Annex V.Part 1.35(e)

460

Households

Annex V.Part 1.35(f)

470

General alowances for credit risk

CRR art 4(95)

480

Debt securities

Annex V.Part 1.26

490

Loans and advances

Annex V.Part 1.27

500

General allowance for banking risks

BAD art 37.2; CRR art 4(95)

510

Debt securities

Annex V.Part 1.26

520

Loans and advances

Annex V.Part 1.27

530

Total

13.1

Breakdown of loans and advances by collateral and guarantees

Guarantees and collateral

References National GAAP based on BAD

Maximum amount of the collateral or guarantee that can be considered

References National GAAP compatible IFRS

Mortgage loans [Loans collateralized by immovable property]

Other collateralized loans

Financial guarantees received

Residential

Commercial

Cash [Debt instruments issued]

Rest

IFRS 7.36(b)

Annex V.Part 2.81(a)

Annex V.Part 2.81(a)

Annex V.Part 2.81(b)

Annex V.Part 2.81(b)

Annex V.Part 2.81(c)

010

020

030

040

050

010

Loans and advances

Annex V.Part 2.80

Annex V.Part 2.81

020

of which: Other financial corporations

Annex V.Part 1.35(d)

Annex V.Part 1.35(d)

030

of which: Non-financial corporations

Annex V.Part 1.35(e)

Annex V.Part 1.35(e)

040

of which: Households

Annex V.Part 1.35(f)

Annex V.Part 1.35(f)

13.2

Collateral obtained by taking possession during the period [held at the reporting date]

References National GAAP based on BAD

References National GAAP compatible IFRS

Carrying amount

010

010

Non-current assets held-for-sale

IFRS 7.38(a)

020

Property, plant and equipment

IFRS 7.38(a)

030

Investment property

IFRS 7.38(a)

040

Equity and debt instruments

IFRS 7.38(a)

050

Other

IFRS 7.38(a)

060

Total

13.3

Collateral obtained by taking possession [tangible assets] accumulated

References National GAAP based on BAD

References National GAAP compatible IFRS

Carrying amount

010

010

Foreclosure [tangible assets]

Annex V.Part 2.84

IFRS 7.38(a); Annex V.Part 2.84

References National GAAP based on BAD

References National GAAP compatible IFRS

Fair value hierarchy IFRS 13.93 (b)

Change in fair value for the period Annex V.Part 2.86

Accumulated change in fair value before taxes Annex V.Part 2.87

Level 1

Level 2

Level 3

Level 2

Level 3

Level 1

Level 2

Level 3

IFRS 13.76

IFRS 13.81

IFRS 13.86

IFRS 13.81

IFRS 13.86, 93(f)

IFRS 13.76

IFRS 13.81

IFRS 13.86

010

020

030

040

050

060

070

080

ASSETS

010

Financial assets held for trading

4th Directive art 42a(1), (5a); IAS 39.9

IFRS 7.8(a)(ii); IAS 39.9, AG 14

020

Derivatives

CRR Annex II

IAS 39.9

030

Equity instruments

ECB/2008/32 Annex 2.Part 2.4-5

IAS 32.11

040

Debt securities

Annex V.Part 1.24, 26

Annex V.Part 1.24, 26

050

Loans and advances

Annex V.Part 1.24, 27

Annex V.Part 1.24, 27

060

Financial assets designated at fair value through profit or loss

4th Directive art 42a(1), (5a); IAS 39.9

IFRS 7.8(a)(i); IAS 39.9

070

Equity instruments

ECB/2008/32 Annex 2.Part 2.4-5

IAS 32.11

080

Debt securities

Annex V.Part 1.24, 26

Annex V.Part 1.24, 26

090

Loans and advances

Annex V.Part 1.24, 27

Annex V.Part 1.24, 27

100

Available-for-sale financial assets

4th Directive art 42a(1), (5a); IAS 39.9

IFRS 7.8 (h)(d); IAS 39.9

110

Equity instruments

ECB/2008/32 Annex 2.Part 2.4-5

IAS 32.11

120

Debt securities

Annex V.Part 1.24, 26

Annex V.Part 1.24, 26

130

Loans and advances

Annex V.Part 1.24, 27

Annex V.Part 1.24, 27

140

Derivatives – Hedge accounting

4th Directive art 42a(1), (5a); art 42c(1)(a); IAS 39.9; Annex V.Part 1.19

IFRS 7.22 (b); IAS 39.9; Annex V.Part 1.19

LIABILITIES

150

Financial liabilities held for trading

4th Directive art 42a(1), (5a); IAS 39.9, AG 14-15

IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15

160

Derivatives

CRR Annex II

IAS 39.9, AG 15(a)

170

Short positions

IAS 39 AG 15(b)

180

Deposits

ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30

ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30

190

Debt securities issued

Annex V.Part 1.31

Annex V.Part 1.31

200

Other financial liabilities

Annex V.Part 1.32-34

Annex V.Part 1.32-34

210

Financial liabilities designated at fair value through profit or loss

4th Directive art 42a(1), (5a); IAS 39.9

IFRS 7.8 (e) (i); IAS 39.9

220

Deposits

ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30

ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30

230

Debt securities issued

Annex V.Part 1.31

Annex V.Part 1.31

240

Other financial liabilities

Annex V.Part 1.32-34

Annex V.Part 1.32-34

250

Derivatives – Hedge accounting

4th Directive art 42a(1), (5a), art 42c(1)(a); Annex V.Part 1.19

IFRS 7.22 (b); IAS 39.9; Annex V.Part 1.19

References National GAAP based on BAD

References National GAAP compatible IFRS

Transferred financial assets entirely recognized

Transferred financial assets recognized to the extent of the instution's continuing involvement

Principal amount outstanting of transferred financial assets entirely derecognised for which the intitution retains servicing rights

Amounts derecognised for capital purposes

Transferred assets

Associated liabilities Annex V.Part 2.89

Principal amount outstanding of the original assets

Carrying amount of assets still recognised [continuing involvement]

Carrying amount of associated liabilites

Carrying amount

Of which: securitizations

Of which: repurchase agreements

Carrying amount

Of which: securitizations

Of which: repurchase agreements

IFRS 7.42D.(e)

IFRS 7.42D(e); CRR art 4(61)

IFRS 7.42D(e); Annex V.Part 2.91, 92

IFRS 7.42D(e)

IFRS 7.42D.(e)

IFRS 7.42D(e); Annex V.Part 2.91, 92

IFRS 7.42D(f)

IFRS 7.42D(f); Annex V.Part 2.89

CRR art 109; Annex V.Part 2.90

CRR art 4(61)

Annex V.Part 2.91, 92

CRR art 4(61)

Annex V.Part 2.91, 92

CRR art 109; Annex V.Part 2.90

010

020

030

040

050

060

070

080

090

100

110

010

Financial assets held for trading

4th Directive art 42a(1), (5a); IAS 39.9

IFRS 7.8 (a)(ii); IAS 39.9, AG 14

020

Equity instruments

ECB/2008/32 Annex 2.Part 2.4-5

IAS 32.11

030

Debt securities

Annex V.Part 1.24, 26

Annex V.Part 1.24, 26

040

Loans and advances

Annex V.Part 1.24, 27

Annex V.Part 1.24, 27

041

Trading financial assets

Annex V.Part 1.15

042

Equity instruments

ECB/2008/32 Annex 2.Part 2.4-5

043

Debt securities

Annex V.Part 1.24, 26

044

Loans and advances

Annex V.Part 1.24, 27

050

Financial assets designated at fair value through profit or loss

4th Directive art 42a(1), (5a); IAS 39.9

IFRS 7.8(a)(i); IAS 39.9

060

Equity instruments

ECB/2008/32 Annex 2.Part 2.4-5

IAS 32.11

070

Debt securities

Annex V.Part 1.24, 26

Annex V.Part 1.24, 26

080

Loans and advances

Annex V.Part 1.24, 27

Annex V.Part 1.24, 27

090

Available-for-sale financial assets

4th Directive art 42a(1), (5a); IAS 39.9

IFRS 7.8(d); IAS 39.9

100

Equity instruments

ECB/2008/32 Annex 2.Part 2.4-5

IAS 32.11

110

Debt securities

Annex V.Part 1.24, 26

Annex V.Part 1.24, 26

120

Loans and advances

Annex V.Part 1.24, 27

Annex V.Part 1.24, 27

121

Non-trading non-derivative financial assets measured at fair value through profit or loss

4th Directive art 42a(1), (4)

122

Equity instruments

ECB/2008/32 Annex 2.Part 2.4-5

123

Debt securities

Annex V.Part 1.24, 26

124

Loan and advances

4th Directive art 42a(1), (4)(b); part 1.14, part 3.35

125

Non-trading non-derivative financial assets measured at fair value to equity

4th Directive art 42a(1); art 42c (2)

126

Equity instruments

ECB/2008/32 Annex 2.Part 2.4-5

127

Debt securities

Annex V.Part 1.24, 26

128

Loan and advances

4th Directive art 42a(1), (4)(b);part 1.14, part 3.35

130

Loans and receivables

4th Directive art 42a(4)(b),(5a); IAS 39.9

IFRS 7.8 (c); IAS 39.9, AG16, AG26

140

Debt securities

Annex V.Part 1.24, 26

Annex V.Part 1.24, 26

150

Loans and advances

Annex V.Part 1.24, 27

Annex V.Part 1.24, 27

160

Held-to-maturity investments

4th Directive art 42a(4)(a),(5a); IAS 39.9

IFRS 7.8(b); IAS 39.9, AG16, AG26

170

Debt securities

Annex V.Part 1.24, 26

Annex V.Part 1.24, 26

180

Loans and advances

Annex V.Part 1.24, 27

Annex V.Part 1.24, 27

181

Non-trading debt instruments measured at a cost-based method

BAD art 37.1; art 42a(4)(b); Annex V.Part 1.16

182

Debt securities

Annex V.Part 1.24, 26

183

Loans and advances

Annex V.Part 1.24, 27

184

Other non-trading non-derivative financial assets

BAD art 35-37

185

Equity instruments

ECB/2008/32 Annex 2.Part 2.4-5

186

Debt securities

Annex V.Part 1.24, 26

187

Loans and advances

Annex V.Part 1.24, 27

190

Total

16.1

Interest income and expenses by instrument and counterparty sector

References National GAAP based on BAD

References National GAAP compatible IFRS

Current period

Income

Expenses

Annex V.Part 2.95

Annex V.Part 2.95

010

020

010

Derivatives -Trading

CRR Annex II; Annex V.Part 2.96

IAS 39.9; Annex V.Part 2.96

020

Debt securities

Annex V.Part 1.26

Annex V.Part 1.26

030

Central banks

Annex V.Part 1.35(a)

Annex V.Part 1.35(a)

040

General governments

Annex V.Part 1.35(b)

Annex V.Part 1.35(b)

050

Credit institutions

Annex V.Part 1.35(c)

Annex V.Part 1.35(c)

060

Other financial corporations

Annex V.Part 1.35(d)

Annex V.Part 1.35(d)

070

Non-financial corporations

Annex V.Part 1.35(e)

Annex V.Part 1.35(e)

080

Loans and advances

Annex V.Part 1.27

Annex V.Part 1.27

090

Central banks

Annex V.Part 1.35(a)

Annex V.Part 1.35(a)

100

General governments

Annex V.Part 1.35(b)

Annex V.Part 1.35(b)

110

Credit institutions

Annex V.Part 1.35(c)

Annex V.Part 1.35(c)

120

Other financial corporations

Annex V.Part 1.35(d)

Annex V.Part 1.35(d)

130

Non-financial corporations

Annex V.Part 1.35(e)

Annex V.Part 1.35(e)

140

Households

Annex V.Part 1.35(f)

Annex V.Part 1.35(f)

150

Other assets

Annex V.Part 1.51

Annex V.Part 1.51

160

Deposits

ECB/2008/32 Annex 2.Part 2.9

ECB/2008/32 Annex 2.Part 2.9

170

Central banks

Annex V.Part 1.35(a)

Annex V.Part 1.35(a)

180

General governments

Annex V.Part 1.35(b)

Annex V.Part 1.35(b)

190

Credit institutions

Annex V.Part 1.35(c)

Annex V.Part 1.35(c)

200

Other financial corporations

Annex V.Part 1.35(d)

Annex V.Part 1.35(d)

210

Non-financial corporations

Annex V.Part 1.35(e)

Annex V.Part 1.35(e)

220

Households

Annex V.Part 1.35(f)

Annex V.Part 1.35(f)

230

Debt securities issued

Annex V.Part 1.31

Annex V.Part 1.31

240

Other financial liabilities

Annex V.Part 1.32-34

Annex V.Part 1.32-34

250

Derivatives - Hedge accounting, interest rate risk

Annex V.Part 2.95

Annex V.Part 2.95

260

Other Liabilities

Annex V.Part 2.10

Annex V.Part 2.10

270

INTEREST

BAD art 27.Vertical layout(1), (2)

IAS 18.35(b); IAS 1.97

16.2

Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument

References National GAAP based on BAD

References National GAAP compatible IFRS

Current period

010

010

Equity instruments

ECB/2008/32 Annex 2.Part 2.4-5

IAS 32.11

020

Debt securities

Annex V.Part 1.26

Annex V.Part 1.26

030

Loans and advances

Annex V.Part 1.27

Annex V.Part 1.27

040

Deposits

ECB/2008/32 Annex 2.Part 2.9

ECB/2008/32 Annex 2.Part 2.9

050

Debt securities issued

Annex V.Part 1.31

Annex V.Part 1.31

060

Other financial liabilities

Annex V.Part 1.32-34

Annex V.Part 1.32-34

070

GAINS OR (-) LOSSES ON DERECOGNITION OF FINANCIAL ASSETS AND LIABILITIES NOT MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET

BAD art 27.Vertical layout(6)

IFRS 7.20(a)(v-vii); IAS 39.55(a)

16.3

Gains or losses on financial assets and liabilities held for trading by instrument

References National GAAP based on BAD

References National GAAP compatible IFRS

Current period

010

010

Derivatives

CRR Annex II

IAS 39.9

020

Equity instruments

ECB/2008/32 Annex 2.Part 2.4-5

IAS 32.11

030

Debt securities

Annex V.Part 1.26

Annex V.Part 1.26

040

Loans and advances

Annex V.Part 1.27

Annex V.Part 1.27

050

Short positions

IAS 39 AG 15(b)

060

Deposits

ECB/2008/32 Annex 2.Part 2.9

ECB/2008/32 Annex 2.Part 2.9

070

Debt securities issued

Annex V.Part 1.31

Annex V.Part 1.31

080

Other financial liabilities

Annex V.Part 1.32-34

Annex V.Part 1.32-34

090

GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET

BAD art 27.Vertical layout(6)

IFRS 7.20(a)(i)

100

Derivatives

CRR Annex II

110

Equity instruments

ECB/2008/32 Annex 2.Part 2.4-5

120

Debt securities

Annex V.Part 1.26

130

Loans and advances

Annex V.Part 1.27

140

Short positions

150

Deposits

ECB/2008/32 Annex 2.Part 2.9

160

Debt securities issued

Annex V.Part 1.31

170

Other financial liabilities

Annex V.Part 1.32-34

180

GAINS OR (-) LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET

BAD art 27.Vertical layout(6)

16.4

Gains or losses on financial assets and liabilities held for trading by risk

References National GAAP based on BAD

References National GAAP compatible IFRS

Current period

010

010

Interest rate instruments and related derivatives

Annex V.Part 2.99(a)

Annex V.Part 2.99(a)

020

Equity instruments and related derivatives

Annex V.Part 2.99(b)

Annex V.Part 2.99(b)

030

Foreign exchange trading and derivatives related with foreign exchange and gold

Annex V.Part 2.99(c)

Annex V.Part 2.99(c)

040

Credit risk instruments and related derivatives

Annex V.Part 2.99(d)

Annex V.Part 2.99(d)

050

Derivatives related with commodities

Annex V.Part 2.99(e)

Annex V.Part 2.99(e)

060

Other

Annex V.Part 2.99(f)

Annex V.Part 2.99(f)

070

GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET

BAD art 27.Vertical layout(6)

IFRS 7.20(a)(i)

080

Interest rate instruments and related derivatives

Annex V.Part 2.99(a)

090

Equity instruments and related derivatives

Annex V.Part 2.99(b)

100

Foreign exchange trading and derivatives related with foreign exchange and gold

Annex V.Part 2.99(c)

110

Credit risk instruments and related derivatives

Annex V.Part 2.99(d)

120

Derivatives related with commodities

Annex V.Part 2.99(e)

130

Other

Annex V.Part 2.99(f)

140

GAINS OR (-) LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET

BAD art 27.Vertical layout(6)

16.5

Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument

References National GAAP based on BAD

References National GAAP compatible IFRS

Current period

Changes in fair value due to credit risk

Annex V.Part 2.100

010

020

010

Equity instruments

ECB/2008/32 Annex 2.Part 2.4-5

IAS 32.11

020

Debt securities

Annex V.Part 1.26

Annex V.Part 1.26

030

Loans and advances

Annex V.Part 1.27

Annex V.Part 1.27

040

Deposits

ECB/2008/32 Annex 2.Part 2.9

ECB/2008/32 Annex 2.Part 2.9

050

Debt securities issued

Annex V.Part 1.31

Annex V.Part 1.31

060

Other financial liabilities

Annex V.Part 1.32-34

Annex V.Part 1.32-34

070

GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET

BAD art 27.Vertical layout(6)

IFRS 7.20(a)(i)

080

Equity instruments

ECB/2008/32 Annex 2.Part 2.4-5

090

Debt securities

Annex V.Part 1.26

100

Loans and advances

Annex V.Part 1.27

110

Deposits

ECB/2008/32 Annex 2.Part 2.9

120

Debt securities issued

Annex V.Part 1.31

130

Other financial liabilities

Annex V.Part 1.32-34

140

GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS AND LIABILITIES, NET

BAD art 27.Vertical layout(6)

16.6

Gains or losses from hedge accounting

References National GAAP based on BAD

References National GAAP compatible IFRS

Current period

010

010

Fair value changes of the hedging instrument [including discontinuation]

4th Directive art 42a(1), (5a); art 42c(1)(a)

IFRS 7.24(a)(i)

020

Fair value changes of the hedged item attributable to the hedged risk

4th Directive art 42a(1), (5a); art 42c(1)(a)

IFRS 7.24(a)(ii)

030

Ineffectiveness in profit or loss from cash flow hedges

4th Directive art 42a(1), (5a); art 42c(1)(a)

IFRS 7.24(b)

040

Ineffectiveness in profit or loss from hedges of net investments in foreign operations

4th Directive art 42a(1), (5a); art 42c(1)(a)

IFRS 7.24(c)

050

GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET

4th Directive art 42a(1), (5a), art 42c(1)(a)

IFRS 7.24

16.7

Impairment on financial and non-financial assets

References National GAAP based on BAD

References National GAAP compatible IFRS

Current period

Additions Annex V.Part 2.102

Reversals Annex V.Part 2.102

Total

Accumulated impairment

010

020

030

040

010

Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss

BAD art 35-37

IFRS 7.20(e)

020

Financial assets measured at cost

IFRS 7.20(e); IAS 39.66

030

Available-for-sale financial assets

IFRS 7.20(e); IAS 39.67-70

040

Loans and receivables

IFRS 7.20(e); IAS 39.63-65

050

Held-to-maturity investments

IFRS 7.20(e); IAS 39.63-65

060

Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates

BAD art 27.Vertical layout(13)-(14)

IAS 28.40-43

070

Subsidiaries

IFRS 10 Appendix A

080

Joint ventures

IAS 28.3

090

Associates

4th Directive art 17

IAS 28.3

100

Impairment or (-) reversal of impairment on non-financial assets

IAS 36.126(a),(b)

110

Property, plant and equipment

BAD art 27.Vertical layout(9)

IAS 16.73(e)(v-vi)

120

Investment properties

BAD art 27.Vertical layout(9)

IAS 40.79(d)(v)

130

Goodwill

BAD art 27.Vertical layout(9)

IAS 36.10b; IAS 36.88-99, 124; IFRS 3 Appendix B67(d)(v)

140

Other intangible assets

BAD art 27.Vertical layout(9)

IAS 38.118(e)(iv)(v)

150

TOTAL

160

Interest income on impaired financial assets accrued

IFRS 7.20(d); IAS 39.AG 93

17.1

Assets

References National GAAP based on BAD

References National GAAP compatible IFRS

Accounting scope of consolidation [Carrying amount]

010

010

Cash and cash balances at central banks

BAD art 4.Assets(1)

IAS 1.54 (i)

020

Cash on hand

Annex V.Part 2.1

Annex V.Part 2.1

030

Cash balances at central banks

BAD art 13(2); Annex V.Part 2.2

Annex V.Part 2.2

040

Other demand deposits

Annex V.Part 2.3

050

Financial assets held for trading

4th Directive art 42a(1), (5a); IAS 39.9

IFRS 7.8(a)(ii); IAS 39.9, AG 14

060

Derivatives

CRR Annex II

IAS 39.9

070

Equity instruments

ECB/2008/32 Annex 2.Part 2.4-5

IAS 32.11

080

Debt securities

Annex V.Part 1.24, 26

Annex V.Part 1.24, 26

090

Loans and advances

Annex V.Part 1.24, 27

Annex V.Part 1.24, 27

091

Trading financial assets

Annex V.Part 1.15

092

Derivatives

CRR Annex II; Annex V.Part 1.15

093

Equity instruments

ECB/2008/32 Annex 2.Part 2.4-5

094

Debt securities

Annex V.Part 1.24, 26

095

Loans and advances

Annex V.Part 1.24, 27

100

Financial assets designated at fair value through profit or loss

4th Directive art 42a(1), (5a); IAS 39.9

IFRS 7.8(a)(i); IAS 39.9

110

Equity instruments

ECB/2008/32 Annex 2.Part 2.4-5

IAS 32.11

120

Debt securities

Annex V.Part 1.24, 26

Annex V.Part 1.24, 26

130

Loans and advances

Annex V.Part 1.24, 27

Annex V.Part 1.24, 27

140

Available-for-sale financial assets

4th Directive art 42a(1), (5a); IAS 39.9

IFRS 7.8(d); IAS 39.9

150

Equity instruments

ECB/2008/32 Annex 2.Part 2.4-5

IAS 32.11

160

Debt securities

Annex V.Part 1.24, 26

Annex V.Part 1.24, 26

170

Loans and advances

Annex V.Part 1.24, 27

Annex V.Part 1.24, 27

171

Non-trading non-derivative financial assets measured at fair value through profit or loss

4th Directive art 42a(1), (4)

172

Equity instruments

ECB/2008/32 Annex 2.Part 2.4-5

173

Debt securities

Annex V.Part 1.24, 26

174

Loan and advances

4th Directive art 42a(1), (4)(b); Annex V.Part 1.24, 27

175

Non-trading non-derivative financial assets measured at fair value to equity

4th Directive art 42a(1); art 42c (2)

176

Equity instruments

ECB/2008/32 Annex 2.Part 2.4-5

177

Debt securities

Annex V.Part 1.24, 26

178

Loan and advances

4th Directive art 42a(1), (4)(b); Annex V.Part 1.24, 27

180

Loans and receivables

4th Directive art 42a(4)(b),(5a); IAS 39.9

IFRS 7.8(c); IAS 39.9, AG16, AG26; Annex V.Part 1.16

190

Debt securities

Annex V.Part 1.24, 26

Annex V.Part 1.24, 26

200

Loans and advances

Annex V.Part 1.24, 27

Annex V.Part 1.24, 27

210

Held-to-maturity investments

4th Directive art 42a(4)(a),(5a); IAS 39.9

IFRS 7.8(b); IAS 39.9, AG16, AG26

220

Debt securities

Annex V.Part 1.24, 26

Annex V.Part 1.24, 26

230

Loans and advances

Annex V.Part 1.24, 27

Annex V.Part 1.24, 27

231

Non-trading debt instruments measured at a cost-based method

BAD art 37.1; art 42a(4)(b); Annex V.Part1.16

232

Debt securities

Annex V.Part 1.24, 26

233

Loans and advances

Annex V.Part 1.24, 27

234

Other non-trading non-derivative financial assets

BAD art 35-37; Annex V.Part 1.17

235

Equity instruments

ECB/2008/32 Annex 2.Part 2.4-5

236

Debt securities

Annex V.Part 1.24, 26

237

Loans and advances

Annex V.Part 1.24, 27

240

Derivatives – Hedge accounting

4th Directive art 42a(1), (5a); art 42c(1)(a); IAS 39.9; Annex V.Part 1.19

IFRS 7.22(b); IAS 39.9

250

Fair value changes of the hedged items in portfolio hedge of interest rate risk

4th Directive art 42a(5), (5a); IAS 39.89A (a)

IAS 39.89A(a)

260

Investments in subsidaries, joint ventures and associates

BAD art 4.Assets(7)-(8); 4th Directive art 17; Annex V.Part 2.4

IAS 1.54(e); Annex V.Part 2.4

270

Assets under reinsurance and insurance contracts

IFRS 4.IG20.(b)-(c); Annex V.Part 2.105

280

Tangible assets

BAD art 4.Assets(10)

290

Intangible assets

BAD art 4.Assets(9); CRR art 4(115)

IAS 1.54(c); CRR art 4(115)

300

Goodwill

BAD art 4.Assets(9); CRR art 4(113)

IFRS 3.B67(d); CRR art 4(113)

310

Other intangible assets

BAD art 4.Assets(9)

IAS 38.8,118

320

Tax assets

IAS 1.54(n-o)

330

Current tax assets

IAS 1.54(n); IAS 12.5

340

Deferred tax assets

4th Directive art 43(1)(11); CRR art 4(106)

IAS 1.54(o); IAS 12.5; CRR art 4(106)

350

Other assets

Annex V.Part 2.5

Annex V.Part 2.5

360

Non-current assets and disposal groups classified as held for sale

IAS 1.54(j); IFRS 5.38, Annex V.Part 2.6

370

TOTAL ASSETS

BAD art 4 Assets

IAS 1.9(a), IG 6

17.2

Off-balance sheet exposures: Loan commitments, financial guarantees and other commitments given

References National GAAP based on BAD

References National GAAP compatible IFRS

Accounting scope of consolidation [Nominal amount]

010

010

Loan commitments given

CRR Annex I; Annex V.Part 2.56, 57

IAS 39.2(h), 4(a)(c), BC 15; CRR Annex I; Annex V.Part 2.56, 57

020

Financial guarantees given

CRR Annex I; Annex V.Part 2.56, 58

IAS 39.9 AG 4, BC 21; IFRS 4 A; CRR Annex I; Annex V.Part 2.56, 58

030

Other Commitments given

CRR Annex I; Annex V.Part 2.56, 59

CRR Annex I; Annex V.Part 2.56, 59

040

OFF-BALANCE SHEET EXPOSURES

17.3

Liabilities and equity

References National GAAP based on BAD

References National GAAP compatible IFRS

Accounting scope of consolidation [Carrying amount]

010

010

Financial liabilities held for trading

4th Directive art 42a(1), (5a); IAS 39.9, AG 14-15

IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15

020

Derivatives

CRR Annex II

IAS 39.9, AG 15(a)

030

Short positions

IAS 39.AG 15(b)

040

Deposits

ECB/2008/32 Annex 2.Part 2.9, Annex V.Part 1.30

ECB/2008/32 Annex 2.Part 2.9, Annex V.Part 1.30

050

Debt securities issued

Annex V.Part 1.31

Annex V.Part 1.31

060

Other financial liabilities

Annex V.Part 1.32-34

Annex V.Part 1.32-34

061

Trading financial liabilities

4th Directive art 42a(3)

062

Derivatives

CRR Annex II; Annex V.Part 1.15

063

Short positions

064

Deposits

ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30

065

Debt securities issued

Annex V.Part 1.31

066

Other financial liabilities

Annex V.Part 1.32-34

070

Financial liabilities designated at fair value through profit or loss

4th Directive art 42a(1), (5a); IAS 39.9

IFRS 7.8 (e)(i); IAS 39.9

080

Deposits

ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30

ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30

090

Debt securities issued

Annex V.Part 1.31

Annex V.Part 1.31

100

Other financial liabilities

Annex V.Part 1.32-34

Annex V.Part 1.32-34

110

Financial liabilities measured at amortised cost

4th Directive art 42a(3), (5a); IAS 39.47

IFRS 7.8(f); IAS 39.47

120

Deposits

ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30

ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30

130

Debt securities issued

Annex V.Part 1.31

Annex V.Part 1.31

140

Other financial liabilities

Annex V.Part 1.32-34

Annex V.Part 1.32-34

141

Non-trading non-derivative financial liabilities measured at a cost-based method

4th Directive art 42a(3)

142

Deposits

ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30

143

Debt securities issued

Annex V.Part 1.31

144

Other financial liabilities

Annex V.Part 1.32-34

150

Derivatives – Hedge accounting

4th Directive art 42a(1), (5a), art 42c(1)(a); Annex V.Part 1.23

IFRS 7.22(b); IAS 39.9; Annex V.Part 1.23

160

Fair value changes of the hedged items in portfolio hedge of interest rate risk

4th Directive art 42a(5), (5a); IAS 39.89A(b)

IAS 39.89A(b)

170

Liabilities under insurance and reinsurance contracts

IFRS 4.IG20(a); Annex V.Part 2.106

180

Provisions

BAD art 4.Liabilities(6)

IAS 37.10; IAS 1.54(l)

190

Tax liabilities

IAS 1.54(n-o)

200

Current tax liabilities

IAS 1.54(n); IAS 12.5

210

Deferred tax liabilities

4th Directive art 43(1)(11); CRR art 4(108)

IAS 1.54(o); IAS 12.5; CRR art 4(108)

220

Share capital repayable on demand

IAS 32 IE 33; IFRIC 2; Annex V.Part 2.9

230

Other liabilities

Annex V.Part 2.10

Annex V.Part 2.10

240

Liabilities included in disposal groups classified as held for sale

IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.11

250

LIABILITIES

IAS 1.9(b);IG 6

260

Capital

BAD art 4.Liabilities(9), BAD art 22

IAS 1.54(r), BAD art 22

270

Share premium

BAD art 4.Liabilities(10); CRR art 4(124)

IAS 1.78(e); CRR art 4(124)

280

Equity instruments issued other than capital

Annex V.Part 2.15-16

Annex V.Part 2.15-16

290

Other equity

Annex V.Part 2.17

IFRS 2.10; Annex V.Part 2.17

300

Accumulated other comprehensive income

CRR art 4(100)

CRR art 4(100)

310

Retained earnings

CRR art 4(123)

CRR art 4(123)

320

Revaluation reserves

BAD art 4.Liabilities(12)

IFRS 1.30, D5-D8

325

Fair value reserves

4th Directive art 42a(1)

330

Other reserves

BAD art 4.Liabilities (11)-(13)

IAS 1.54; IAS 1.78 (e)

335

First consolidation differences

7th Directive 19(1)(c)

340

(-) Treasury shares

4th Directive.Assets C (III)(7), D (III)(2); Annex V.Part 2.20

IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.20

350

Profit or loss attributable to owners of the parent

BAD art 4.Liabilities(14)

IAS 27.28; IAS 1.83(a)(ii)

360

(-) Interim dividends

CRR Article 26 (2)

IAS 32.35

370

Minority interests [Non-controlling interests]

7th Directive art 21

IAS 27.4; IAS 1.54(q); IAS 27.27

380

TOTAL EQUITY

IAS 1.9(c), IG 6

390

TOTAL EQUITY AND TOTAL LIABILITIES

BAD art 4.Liabilities

IAS 1.IG6

20.1

Geographical breakdown of assets by location of the activities

References National GAAP based on BAD

References National GAAP compatible IFRS

Carrying amount

Domestic activitivies

Non-domestic activities

Annex V.Part 2.107

Annex V.Part 2.107

010

020

010

Cash and cash balances at central banks

BAD art 4.Assets(1)

IAS 1.54 (i)

020

Cash on hand

Annex V.Part 2.1

Annex V.Part 2.1

030

Cash balances at central banks

BAD art 13(2); Annex V.Part 2.2

Annex V.Part 2.2

040

Other demand deposits

Annex V.Part 2.3

050

Financial assets held for trading

4th Directive art 42a(1), (5a); IAS 39.9

IFRS 7.8(a)(ii); IAS 39.9, AG 14

060

Derivatives

CRR Annex II

IAS 39.9

070

Equity instruments

ECB/2008/32 Annex 2.Part 2.4-5

IAS 32.11

080

Debt securities

Annex V.Part 1.24, 26

Annex V.Part 1.24, 26

090

Loans and advances

Annex V.Part 1.24, 27

Annex V.Part 1.24, 27

091

Trading financial assets

Annex V.Part 1.15

092

Derivatives

CRR Annex II; Annex V.Part 1.15

093

Equity instruments

ECB/2008/32 Annex 2.Part 2.4-5

094

Debt securities

Annex V.Part 1.24, 26

095

Loans and advances

Annex V.Part 1.24, 27

100

Financial assets designated at fair value through profit or loss

4th Directive art 42a(1), (5a); IAS 39.9

IFRS 7.8(a)(i); IAS 39.9

110

Equity instruments

ECB/2008/32 Annex 2.Part 2.4-5

IAS 32.11

120

Debt securities

Annex V.Part 1.24, 26

Annex V.Part 1.24, 26

130

Loans and advances

Annex V.Part 1.24, 27

Annex V.Part 1.24, 27

140

Available-for-sale financial assets

4th Directive art 42a(1), (5a); IAS 39.9

IFRS 7.8(d); IAS 39.9

150

Equity instruments

ECB/2008/32 Annex 2.Part 2.4-5

IAS 32.11

160

Debt securities

Annex V.Part 1.24, 26

Annex V.Part 1.24, 26

170

Loans and advances

Annex V.Part 1.24, 27

Annex V.Part 1.24, 27

171

Non-trading non-derivative financial assets measured at fair value through profit or loss

4th Directive art 42a(1), (4)

172

Equity instruments

ECB/2008/32 Annex 2.Part 2.4-5

173

Debt securities

Annex V.Part 1.24, 26

174

Loan and advances

4th Directive art 42a(1), (4)(b); Annex V.Part 1.24, 27

175

Non-trading non-derivative financial assets measured at fair value to equity

4th Directive art 42a(1); art 42c (2)

176

Equity instruments

ECB/2008/32 Annex 2.Part 2.4-5

177

Debt securities

Annex V.Part 1.24, 26

178

Loan and advances

4th Directive art 42a(1), (4)(b); Annex V.Part 1.24, 27

180

Loans and receivables

4th Directive art 42a(4)(b),(5a); IAS 39.9

IFRS 7.8(c); IAS 39.9, AG16, AG26; Annex V.Part 1.16

190

Debt securities

Annex V.Part 1.24, 26

Annex V.Part 1.24, 26

200

Loans and advances

Annex V.Part 1.24, 27

Annex V.Part 1.24, 27

210

Held-to-maturity investments

4th Directive art 42a(4)(a),(5a); IAS 39.9

IFRS 7.8(b); IAS 39.9, AG16, AG26

220

Debt securities

Annex V.Part 1.24, 26

Annex V.Part 1.24, 26

230

Loans and advances

Annex V.Part 1.24, 27

Annex V.Part 1.24, 27

231

Non-trading debt instruments measured at a cost-based method

BAD art 37.1; art 42a(4)(b); Annex V.Part1.16

232

Debt securities

Annex V.Part 1.24, 26

233

Loans and advances

Annex V.Part 1.24, 27

234

Other non-trading non-derivative financial assets

BAD art 35-37; Annex V.Part 1.17

235

Equity instruments

ECB/2008/32 Annex 2.Part 2.4-5

236

Debt securities

Annex V.Part 1.24, 26

237

Loans and advances

Annex V.Part 1.24, 27

240

Derivatives – Hedge accounting

4th Directive art 42a(1), (5a); art 42c(1)(a); IAS 39.9; Annex V.Part 1.19

IFRS 7.22(b); IAS 39.9

250

Fair value changes of the hedged items in portfolio hedge of interest rate risk

4th Directive art 42a(5), (5a); IAS 39.89A (a)

IAS 39.89A(a)

260

Investments in subsidaries, joint ventures and associates

BAD art 4.Assets(7)-(8); 4th Directive art 17; Annex V.Part 2.4

IAS 1.54(e); Annex V.Part 2.4

270

Tangible assets

BAD art 4.Assets(10)

280

Intangible assets

BAD art 4.Assets(9); CRR art 4(115)

IAS 1.54(c); CRR art 4(115)

290

Tax assets

IAS 1.54(n-o)

300

Other assets

Annex V.Part 2.5

Annex V.Part 2.5

310

Non-current assets and disposal groups classified as held for sale

IAS 1.54(j); IFRS 5.38

320

ASSETS

BAD art 4 Assets

IAS 1.9(a), IG 6

20.2

Geographical breakdown of liabilities by location of the activities

References National GAAP based on BAD

References National GAAP compatible IFRS

Carrying amount

Domestic activitivies

Non-domestic activities

Annex V.Part 2.107

Annex V.Part 2.107

010

020

010

Financial liabilities held for trading

4th Directive art 42a(1), (5a); IAS 39.9, AG 14-15

IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15

020

Derivatives

CRR Annex II

IAS 39.9, AG 15(a)

030

Short positions

IAS 39.AG 15(b)

040

Deposits

ECB/2008/32 Annex 2.Part 2.9, Annex V.Part 1.30

ECB/2008/32 Annex 2.Part 2.9, Annex V.Part 1.30

050

Debt securities issued

Annex V.Part 1.31

Annex V.Part 1.31

060

Other financial liabilities

Annex V.Part 1.32-34

Annex V.Part 1.32-34

061

Trading financial liabilities

4th Directive art 42a(3)

062

Derivatives

CRR Annex II; Annex V.Part 1.15

063

Short positions

064

Deposits

ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30

065

Debt securities issued

Annex V.Part 1.31

066

Other financial liabilities

Annex V.Part 1.32-34

070

Financial liabilities designated at fair value through profit or loss

4th Directive art 42a(1), (5a); IAS 39.9

IFRS 7.8 (e)(i); IAS 39.9

080

Deposits

ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30

ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30

090

Debt securities issued

Annex V.Part 1.31

Annex V.Part 1.31

100

Other financial liabilities

Annex V.Part 1.32-34

Annex V.Part 1.32-34

110

Financial liabilities measured at amortised cost

4th Directive art 42a(3), (5a); IAS 39.47

IFRS 7.8(f); IAS 39.47

120

Deposits

ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30

ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30

130

Debt securities issued

Annex V.Part 1.31

Annex V.Part 1.31

140

Other financial liabilities

Annex V.Part 1.32-34

Annex V.Part 1.32-34

141

Non-trading non-derivative financial liabilities measured at a cost-based method

4th Directive art 42a(3)

142

Deposits

ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30

143

Debt securities issued

Annex V.Part 1.31

144

Other financial liabilities

Annex V.Part 1.32-34

150

Derivatives – Hedge accounting

4th Directive art 42a(1), (5a), art 42c(1)(a); Annex V.Part 1.23

IFRS 7.22(b); IAS 39.9; Annex V.Part 1.23

160

Fair value changes of the hedged items in portfolio hedge of interest rate risk

4th Directive art 42a(5), (5a); IAS 39.89A(b)

IAS 39.89A(b)

170

Provisions

BAD art 4.Liabilities(6)

IAS 37.10; IAS 1.54(l)

180

Tax liabilities

IAS 1.54(n-o)

190

Share capital repayable on demand

IAS 32.IE 33; IFRIC 2; Annex V.Part 2.09

200

Other liabilities

Annex V.Part 2.10

Annex V.Part 2.10

210

Liabilities included in disposal groups classified as held for sale

IAS 1.54(p); IFRS 5.38

220

LIABILITIES

IAS 1.9(b);IG 6

20.3

Geographical breakdown of statement of profit or loss items by location of the activities

References National GAAP based on BAD

References National GAAP compatible IFRS

Current period

Domestic activitivies

Non-domestic activities

Annex V.Part 2.107

Annex V.Part 2.107

010

020

010

Interest income

BAD art 27.Vertical layout(1); Annex V.Part 2.21

IAS 1.97; IAS 18.35(b)(iii); Annex V.Part 2.21

020

(Interest expense)

BAD art 27.Vertical layout(2); Annex V.Part 2.21

IAS 1.97; Annex V.Part 2.21

030

(Expenses on share capital repayable on demand)

IFRIC 2.11

040

Dividend income

BAD art 27.Vertical layout(3); Annex V.Part 2.28

IAS 18.35(b)(v); Annex V.Part 2.28

050

Fee and commission income

BAD art 27.Vertical layout(4)

IFRS 7.20(c)

060

(Fee and commission expenses)

BAD art 27.Vertical layout(5)

IFRS 7.20(c)

070

Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net

BAD art 27.Vertical layout(6)

IFRS 7.20(a)(ii-v)

080

Gains or (-) losses on financial assets and liabilities held for trading, net

BAD art 27.Vertical layout(6)

IFRS 7.20(a)(i); IAS 39.55(a)

085

Gains or (-) losses on trading financial assets and liabilities, net

BAD art 27.Vertical layout(6)

090

Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net

BAD art 27.Vertical layout(6)

IFRS 7.20(a) (i); IAS 39.55(a)

095

Gains or (-) losses on non trading financial assets and liabilities, net

BAD art 27.Vertical layout(6)

100

Gains or (-) losses from hedge accounting, net

4th Directive art 42a(1), (5a), art 42c(1)(a)

IFRS 7.24

110

Exchange differences [gain or (-) loss], net

BAD art 39

IAS 21.28, 52(a)

120

Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net

BAD art 27.Vertical layout(13)-(14)

130

Gains or (-) losses on derecognition of non financial assets, net

IAS 1.34

140

Other operating income

BAD art 27.Vertical layout(7); Annex V.Part 2.141-143

Annex V.Part 2.141-143

150

(Other operating expenses)

BAD art 27.Vertical layout(10); Annex V.Part 2.141-143

Annex V.Part 2.141-143

155

TOTAL OPERATING INCOME, NET

160

(Administrative expenses)

BAD art 27.Vertical layout(8)

170

(Depreciation)

IAS 1.102, 104

175

(Increases or (-) decreases of the fund for general banking risks, net)

BAD art 38.2

180

(Provisions or (-) reversal of provisions)

IAS 37.59, 84; IAS 1.98(b)(f)(g)

190

(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)

BAD art 35-37

IFRS 7.20(e)

200

(Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates)

BAD art 27.Vertical layout(13)-(14)

IAS 28.40-43

210

(Impairment or (-) reversal of impairment on non-financial assets)

IAS 36.126(a)(b)

220

Negative goodwill recognised in profit or loss

7th Directive art 31

IFRS 3.Appendix B64(n)(i)

230

Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates

BAD art 27.Vertical layout(13)-(14)

IAS 1.82(c)

240

Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations

IFRS 5.37; Annex V.Part 2.27

250

PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS

IAS 1.102, IG 6; IFRS 5.33 A

260

(Tax expense or (-) income related to profit or loss from continuing operations)

BAD art 27.Vertical layout(15)

IAS 1.82(d); IAS 12.77

270

PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS

BAD art 27.Vertical layout(16)

IAS 1, IG 6

275

Extraordinary profit or (-) loss after tax

BAD art 27.Vertical layout(21)

280

Profit or (-) loss after tax from discontinued operations

IAS 1.82(e) ; IFRS 5.33(a), 5.33 A

290

PROFIT OR (-) LOSS FOR THE YEAR

BAD art 27.Vertical layout(23)

IAS 1.82(f)

20.4

Geographical breakdown of assets by residence of the counterparty

z-axis Country of residence of the counterparty

References National GAAP based on BAD

References National GAAP compatible IFRS

Gross carrying amount

of which: defaulted

Accumulated impairment or Accumulated changes in fair value due to credit risk

Annex V.Part 2.109

Annex V.Part 2.109

Annex V.Part 2.46

010

020

030

010

Derivatives

CRR Annex II; Annex V.Part 1.15

IAS 39.9

020

Of which: credit institutions

Annex V.Part 1.35(c)

Annex V.Part 1.35(c)

030

Of which: other financial corporations

Annex V.Part 1.35(d)

Annex V.Part 1.35(d)

040

Equity instruments

ECB/2008/32 Annex 2.Part 2.4-5

IAS 32.11

050

Of which: credit institutions

Annex V.Part 1.35(c)

Annex V.Part 1.35(c)

060

Of which: other financial corporations

Annex V.Part 1.35(d)

Annex V.Part 1.35(d)

070

Of which: non-financial corporations

Annex V.Part 1.35(e)

Annex V.Part 1.35(e)

080

Debt securities

Annex V.Part 1.24, 26

Annex V.Part 1.24, 26

090

Central banks

Annex V.Part 1.35(a)

Annex V.Part 1.35(a)

100

General governments

Annex V.Part 1.35(b)

Annex V.Part 1.35(b)

110

Credit institutions

Annex V.Part 1.35(c)

Annex V.Part 1.35(c)

120

Other financial corporations

Annex V.Part 1.35(d)

Annex V.Part 1.35(d)

130

Non-financial corporations

Annex V.Part 1.35(e)

Annex V.Part 1.35(e)

140

Loans and advances

Annex V.Part 1.24, 27

Annex V.Part 1.24, 27

150

Central banks

Annex V.Part 1.35(a)

Annex V.Part 1.35(a)

160

General governments

Annex V.Part 1.35(b)

Annex V.Part 1.35(b)

170

Credit institutions

Annex V.Part 1.35(c)

Annex V.Part 1.35(c)

180

Other financial corporations

Annex V.Part 1.35(d)

Annex V.Part 1.35(d)

190

Non-financial corporations

Annex V.Part 1.35(e)

Annex V.Part 1.35(e)

200

Of which: Small and Medium-sized Enterprises

SME Art 1 2(a)

SME Art 1 2(a)

210

Of which: Commercial immovable property

220

Households

Annex V.Part 1.35(f)

Annex V.Part 1.35(f)

230

Of which: Loans collateralized by residential immovable property

240

Of which: Credit for consumption

20.5

Geographical breakdown of off-balance sheet exposures by residence of the counterparty

z-axis Country of residence of the counterparty

References National GAAP based on BAD

References National GAAP compatible IFRS

Nominal amount

of which: defaulted

Provisions for commitments and guarantees given

Annex V.Part 2.62

Annex V.Part 2.61

010

020

030

010

Loan commitments given

CRR Annex I; Annex V.Part 2.56, 57

IAS 39.2(h), 4(a)(c), BC 15; CRR Annex I; Annex V.Part 2.56, 57

020

Financial guarantees given

CRR Annex I; Annex V.Part 2.56, 58

IAS 39.9 AG 4, BC 21; IFRS 4 A; CRR Annex I; Annex V.Part 2.56, 58

030

Other Commitments given

CRR Annex I; Annex V.Part 2.56, 59

CRR Annex I; Annex V.Part 2.56, 59

20.6

Geographical breakdown of liabilities by residence of the counterparty

z-axis Country of residence of the counterparty

References National GAAP based on BAD

References National GAAP compatible IFRS

Carrying amount

Annex V.Part 1.28, 2.107

010

010

Derivatives

CRR Annex II

IAS 39.9, AG 15(a)

020

Of which: credit institutions

Annex V.Part 1.35(c)

Annex V.Part 1.35(c)

030

Of which: other financial corporations

Annex V.Part 1.35(d)

Annex V.Part 1.35(d)

040

Short positions

IAS 39 AG 15(b)

050

Of which: credit institutions

Annex V.Part 1.35(c)

Annex V.Part 1.35(c)

060

Of which: other financial corporations

Annex V.Part 1.35(d)

Annex V.Part 1.35(d)

070

Deposits

ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30

ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30

080

Central banks

Annex V.Part 1.35(a)

Annex V.Part 1.35(a)

090

General governments

Annex V.Part 1.35(b)

Annex V.Part 1.35(b)

100

Credit institutions

Annex V.Part 1.35(c)

Annex V.Part 1.35(c)

110

Other financial corporations

Annex V.Part 1.35(d)

Annex V.Part 1.35(d)

120

Non-financial corporations

Annex V.Part 1.35(e)

Annex V.Part 1.35(e)

130

Households

Annex V.Part 1.35(f)

Annex V.Part 1.35(f)

20.7

Breakdown of loans and advances to non-financial corporations by NACE codes and by residence of the counterparty

z-axis Country of residence of the counterparty

Non-financial corporations

Gross carrying amount

Accumulated impairment or Accumulated changes in fair value due to credit risk

References National GAAP compatible IFRS

Annex V.Part 2.109

Annex V.Part 2.46

References National GAAP based on BAD

Annex V.Part 2.109

Annex V.Part 2.46

010

020

010

A Agriculture, forestry and fishing

NACE Regulation

020

B Mining and quarrying

NACE Regulation

030

C Manufacturing

NACE Regulation

040

D Electricity, gas, steam and air conditioning supply

NACE Regulation

050

E Water supply

NACE Regulation

060

F Construction

NACE Regulation

070

G Wholesale and retail trade

NACE Regulation

080

H Transport ans storage

NACE Regulation

090

I Accommodation and food service activities

NACE Regulation

100

J Information and communication

NACE Regulation

110

L Real estate activities

NACE Regulation

120

M Professional, scientific and technical activities

NACE Regulation

130

N Administrative and support service activities

NACE Regulation

140

O Public administration and defence, compulsory social security

NACE Regulation

150

P Education

NACE Regulation

160

Q Human health services and social work activities

NACE Regulation

170

R Arts, entertainment and recreation

NACE Regulation

180

S Other services

NACE Regulation

190

LOANS AND ADVANCES

Annex V.Part 1.24, 27

References National GAAP based on BAD

References National GAAP compatible IFRS

Carrying amount

Annex V.Part 2.110-111

010

010

Property plant and equipment

IAS 16.6; IAS 1.54(a)

020

Revaluation model

IAS 17.49; IAS 16.31, 73(a)(d)

030

Cost model

IAS 17.49; IAS 16.30, 73(a)(d)

040

Investment property

IAS 40.IN5; IAS 1.54(b)

050

Fair value model

IAS 17.49; IAS 40.33-55, 76

060

Cost model

IAS 17.49; IAS 40.56,79(c)

070

Other intangible assets

BAD art 4.Assets(9)

IAS 38.8, 118

080

Revaluation model

IAS 17.49; IAS 38.75-87, 124(a)(ii)

090

Cost model

IAS 17.49; IAS 38.74

22.1

Fee and commission income and expenses by activity

References National GAAP based on BAD BAD art 27.Vertical layout(4), (5)

References National GAAP compatible IFRS IFRS 7.20(c )

Current period

010

010

Fee and commission income

ITS 2.Part 2.10-12

020

Securities

030

Issuances

Annex V.Part 2.116(a)

Annex V.Part 2.116(a)

040

Transfer orders

Annex V.Part 2.116(b)

Annex V.Part 2.116(b)

050

Other

Annex V.Part 2.116(c)

Annex V.Part 2.116(c)

060

Clearing and settlement

Annex V.Part 2.116(d)

Annex V.Part 2.116(d)

070

Asset management

Annex V.Part 2.116(e); Annex V.Part 2.117(a)

Annex V.Part 2.116(e); Annex V.Part 2.117(a)

080

Custody [by type of customer]

Annex V.Part 2.116(e); Annex V.Part 2.117(b)

Annex V.Part 2.116(e); Annex V.Part 2.117(b)

090

Collective investment

100

Other

110

Central administrative services for collective investment

Annex V.Part 2.116(e); Annex V.Part 2.117(c)

Annex V.Part 2.116(e); Annex V.Part 2.117(c)

120

Fiduciary transactions

Annex V.Part 2.116(e); Annex V.Part 2.117(d)

Annex V.Part 2.116(e); Annex V.Part 2.117(d)

130

Payment services

Annex V.Part 2.116(e); Annex V.Part 2.117(e)

Annex V.Part 2.116(e); Annex V.Part 2.117(e)

140

Customer resources distributed but not managed [by type of product]

Annex V.Part 2.117(f)

Annex V.Part 2.117(f)

150

Collective investment

160

Insurance products

170

Other

180

Structured Finance

Annex V.Part 2.116(f)

Annex V.Part 2.116(f)

190

Servicing of securitization activities

Annex V.Part 2.116(g)

Annex V.Part 2.116(g)

200

Loan commitments given

Annex V.Part 2.116(h)

IAS 39.47(d)(ii); Annex V.Part 2.116(h)

210

Financial guarantees given

Annex V.Part 2.116(h)

IAS 39.47(c)(ii); Annex V.Part 2.116(h)

220

Other

Annex V.Part 2.116(j)

Annex V.Part 2.116(j)

230

(Fee and commission expenses)

ITS 2.Part 2.10-12

240

(Clearing and settlement)

Annex V.Part 2.116(d)

Annex V.Part 2.116(d)

250

(Custody)

Annex V.Part 2.117(b)

Annex V.Part 2.117(b)

260

(Servicing of securitization activities)

Annex V.Part 2.116(g)

Annex V.Part 2.116(g)

270

(Loan commitments received)

Annex V.Part 2.116(i)

Annex V.Part 2.116(i)

280

(Financial guarantees received)

Annex V.Part 2.116(i)

Annex V.Part 2.116(i)

290

(Other)

Annex V.Part 2.116(j)

Annex V.Part 2.116(j)

22.2

Assets involved in the services provided

References National GAAP based on BAD

References National GAAP compatible IFRS

Amount of the assets involved in the services provided

Annex V.Part 2.117(g)

010

010

Asset management [by type of customer]

Annex V.Part 2.117(a)

Annex V.Part 2.117(a)

020

Collective investment

030

Pension funds

040

Customer portfolios managed on a discretionary basis

050

Other investment vehicles

060

Custody assets [by type of customer]

Annex V.Part 2.117(b)

Annex V.Part 2.117(b)

070

Collective investment

080

Other

090

Of which: entrusted to other entities

100

Central administrative services for collective investment

Annex V.Part 2.117(c)

Annex V.Part 2.117(c)

110

Fiduciary transactions

Annex V.Part 2.117(d)

Annex V.Part 2.117(d)

120

Payment services

Annex V.Part 2.117(e)

Annex V.Part 2.117(e)

130

Customer resources distributed but not managed [by type of product]

Annex V.Part 2.117(f)

Annex V.Part 2.117(f)

140

Collective investment

150

Insurance products

160

Other

30.1

Interests in unconsolidated structured entities

References National GAAP compatible IFRS

Carrying amount of

financial assets recognised

in the balance sheet

Of which: liquidity

support drawn

Fair value of liquidity

support drawn

Carrying amount of

financial liabilities

recognised in the

balance sheet

Nominal amount of

off-balance sheet items

given by the reporting-institution

Of which: Nominal

amount of loan

commitments given

Losses incurred by the

reporting institution

in the current period

IFRS 12.29(a)

IFRS 12.29(a); Annex V.Part 2.118

IFRS 12.29(a)

IFRS 12.B26(e)

IFRS 12 B26(b)